Legal and Fiscal Effects of the Temporary Building Object Definition

Piotr Musia³ and Roger Œliwicki
Additional contact information
Piotr Musia³: Honestax Sp. z o. o.
Roger Œliwicki: Honestax Sp. z o. o.

World of Real Estate Journal (Swiat Nieruchomosci), 2014, issue 89, 61-64

Abstract: The concept of a temporary building object comes within the sphere of the building law. However, according to the tax law, it is not so obvious that such a building can be taxed in the same way as other real estates. The article gives a look at the tax law problems related to the notion of a temporary building object. After a short description of statutory concepts arising from the Civil Code, the Building Law Act, the Local Tax and Charges Act, the authors indicate that the same legal term is clearly legislatively unfinished in different acts of codified law and by means of judicature (Voivodship Administrative Court, Supreme Administrative Court), they also search for a coherent solution of problems with taxation of temporary building objects.

Keywords: temporary building object; tax; judicature (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://swiatnieruchomosci.krakow.pl/pl/sklep/pojed ... 9/artyku%C5%82-89-10 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kra:journl:y:2014:i:89:p:61-64

DOI: 10.14659/worej.2014.89.10

Access Statistics for this article

More articles in World of Real Estate Journal (Swiat Nieruchomosci) from Fundacja Uniwersytetu Ekonomicznego w Krakowie Contact information at EDIRC.
Bibliographic data for series maintained by Karolina Orzeł ().