Zwolnienie od podatku od czynności cywilnoprawnych sprzedaży gospodarstwa rolnego jako forma pomocy de minimis w rolnictwie
This paper analyses the regulation of Article 9 point 2 of the Act of 9 September 2000 on the tax civil law transactions (CLT). The said provision applies to the exemption from the sales tax if the object of sale is a farm holding or a property included in a farm holding. The amendments of 2015 to...
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| Format: | Article |
| Language: | English |
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Adam Mickiewicz University, Poznan
2019-12-01
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| Series: | Studia Prawa Publicznego |
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| Online Access: | https://pressto.amu.edu.pl/index.php/spp/article/view/12401 |