Technical and legal considerations as the premises for taxation of business real property with real property tax
The subject of the article is an analysis of the issues of considering technical aspects for the purpose of real estate taxation. Until the end of 2015, the lack of a legal definition of the concept of “technical considerations” for not using real estate in business activities caused doubts as to it...
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| Format: | Article |
| Language: | English |
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MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND)
2021-03-01
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| Series: | Nieruchomości@ |
| Subjects: | |
| Online Access: | http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0014.7823 |