scholarly journals Determining the tax base for non-building structures in real estate tax in the light of the relationship between tax law and the balance sheet accounts regulations

2019 ◽  
Vol 7 (3) ◽  
pp. 47
Author(s):  
Paweł Majka
Keyword(s):  
Real Estate ◽  
Balance Sheet ◽  
Tax Law ◽  
Building Structures ◽  
Tax Base ◽  
Estate Tax ◽  
Real Estate Tax ◽  
The Relationship

scholarly journals Principles of Legal Interpretation of a Normative Definition of the Term “Building Structure” for the Needs of the Imposition of a Real Estate Tax in Poland

2013 ◽  
Vol 33 (1) ◽  
pp. 9-23
Author(s):  
Bogumił Pahl
Keyword(s):  
Real Estate ◽  
Wind Farms ◽  
Engineering Industry ◽  
Tax Law ◽  
Legal Interpretation ◽  
Building Structures ◽  
Building Structure ◽  
Estate Tax ◽  
Real Estate Tax ◽  
Definition Of

Abstract An essential aim of this study is to present principles of the legal interpretation of the term “building structure” for the needs of the imposition of a real estate tax. The analysis of both administrative courts’ judgments and the subject literature indicates lack of consistency in the scope of this term’s meaning. In my opinion, interpretative discrepancies are caused by incorrect legal interpretation of the legal definition. It should be noticed that numerous controversies connected with the legal interpretation of the term building structure are connected with considerable tax burden of this type of building objects. Taxpayers, for obvious reasons, are therefore “interested” in not finding the objects owned by them to be building structures in the meaning of the Tax Law, or possibly in finding only those objects’ specified parts to be building structures. It is easily apparent particularly in the case of objects of complex structures (e.g. cell phones towers, ski lifts, wind farms, facilities used in power engineering industry etc.). On the other hand, however, for many municipalities in Poland, income from building structures’ taxation creates municipal budgets. This way the practice of applying local tax law encounters numerous disputes between taxpayers and self-government tax authorities.

The Draft Reform of Land Taxation in the Czech Republic

10.4335/170 ◽  
2012 ◽  
Vol 10 (3) ◽  
Author(s):  
Michal Radvan
Keyword(s):  
Czech Republic ◽  
Real Estate ◽  
Tax Base ◽  
The Czech Republic ◽  
Estate Tax ◽  
The Real ◽  
The Real Estate ◽  
Land Taxation ◽  
Real Estate Tax ◽  
Ad Valorem

The article is a reaction to the intention of the Ministry of Finance of the Czech Republic to propose a draft amendment to the Real Estate Tax Act, which could cause a revolution in the assessment of tax base. After outlining the different models for tax base and tax rate assessment of land tax and characterizing the currently valid legal regulation, the article analyses critically the intended draft amendment to the Real Estate Tax Act, which aims to introduce the ad valorem system of land taxation. It is expected that the most effective method will be used in the future, i.e. tax base maps compiled by municipalities as the beneficiaries of real estate tax. The article describes the disadvantages of the ad valorem system of land taxation and highlights the advantages of the intended changes.

scholarly journals Economic Effects Real Estate Tax

ECONOMICS ◽  
2016 ◽  
Vol 4 (1) ◽  
pp. 137-150
Author(s):  
Milan Tadić
Keyword(s):  
Real Estate ◽  
Property Tax ◽  
Economic Effects ◽  
Real Property ◽  
Tax Base ◽  
Estate Tax ◽  
Tax Rate ◽  
The Real ◽  
The Real Estate ◽  
Real Estate Tax

Summary The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal charges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located regardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form of taxation in the Republic of Serbian applies from 1.1.2012., and its introduction has been replaced by former property taxes. The differences between the two concepts mentioned taxes are numerous and significant. Among the more important are: subject to taxation under the new concept of the real estate rather than law, a taxpayer is any property owner rather than the holder of rights to immovable property tax base is the market value of real estate which is replaced by the payment of taxes per square meter of usable area, the rate of property tax is determined local government, which can not be lower than 0.05% of the estimated value of the real estate nor higher than 0.5% of the appraised value of real estate. The last change, ie. The new law on Property Tax from 5.11.2015. was determined by the tax rate to 20%. The fact that local governments each of them determines the tax rate on real estate which range from high to low rates of multiple, makes this tax is progressive. Progression is particularly expressed in the distinction applied tax rates of developed and undeveloped municipalities, where we have a case that less developed tolerate a higher tax burden, which leads to negative economic effects. However, real estate tax has its own economic and social characteristics which must be aligned with the objectives of tax policy. This means that the real estate tax should be considered from the standpoint of the entire tax system and not from the standpoint of individual income tax forms.

scholarly journals Zgodność z Konstytucją przepisu nowelizacji ustawy o odnawialnych źródłach energii oraz niektórych innych ustaw w zakresie terminu wejścia w życie

2020 ◽  
Vol 4 (68) ◽  
pp. 245-278
Author(s):  
Katarzyna Miaskowska-Daszkiewicz
Keyword(s):  
Real Estate ◽  
Wind Farms ◽  
The State ◽  
Tax Law ◽  
Estate Tax ◽  
The Real ◽  
The Real Estate ◽  
City Councils ◽  
Real Estate Tax ◽  
Construction Law

The Sejm’s position is that the examined provision of the Act, which is being challenged by over a dozen communal and city councils, is in compliance with the principles of: non-retroactivity of the law, protection of trust towards the state and statutory law and constancy of tax law during a tax year, which are derived from the Constitution. The applicants demanded an examination of the constitutionality of the provision providing for a retroactive entry into force of the provisions giving new wording to the articles and the appendix to the Construction Law Act and the Act on Investments in Wind Farms. These provisions concern changes in the scope of the real estate tax on wind farms, which is the source of income for local self-government units. In the justification of the position, it was stated that the withdrawal from the cited constitutional principles is motivated by values approved in the Constitution.

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