Exclusion from taxation of civil law transactions concerning real estate in the sphere of science and higher education

The problem addressed is important both for fiscal reasons and in the context of the implementation of the assumptions of the higher education reform in Poland. The main objective is to verify the tax regulation based on several criteria. The analysis covers issues related to the consistency of tax...

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Bibliographic Details
Main Authors: Paweł Smoleń, Marzena Świstak
Format: Article
Language:English
Published: MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND) 2022-09-01
Series:Nieruchomości@
Subjects:
Online Access:http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0015.9857