Real property tax on co-owned or co-possessed properties

In case of properties subject to real property tax which are held on the basis of co-ownership title or co-possession, the legislator has imposed a joint and several tax obligation. Debtors solidarity as to the obligation is an institution adopted from the civil law into the tax law. In practice, th...

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Bibliographic Details
Main Author: Rafał Dowgier
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/01.3001.0015.9847