Are tent halls subject to property tax?
DOI:
https://doi.org/10.12775/PBPS.2016.020Keywords
law, tax law, taxes, property tax, interpretation of lawAbstract
The presented publication is a response to currently asked questions and interpretative doubts of taxpayers and tax authorities, namely whether tent halls are subject to property tax. General issues connected with an entity and a subject of taxation of this tax are presented herein. The answer to the question asked is then provided through the qualification of constructions works and the allocation of tent halls in the proper category of the works, with the use of the current law.References
Etel L. (red)., Europejskie systemy opodatkowania nieruchomości, Kancelaria Sejmu, Warszawa 2003.
Wronkowska S., Zieliński M., Komentarz do zasad techniki prawodawczej, Wydawnictwo Sejmowe, Warszawa 2004.
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2017-02-09
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MACUDZIŃSKI, Mariusz. Are tent halls subject to property tax?. State and Local Government Budget Law. Online. 9 February 2017. Vol. 4, no. 4, pp. 9-20. [Accessed 17 July 2024]. DOI 10.12775/PBPS.2016.020.
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