Zakres zwolnienia od podatku od nieruchomości gruntów, budynków i budowli położonych w częściach lotniczych lotnisk użytku publicznego.
| Autor: | Słysz, Aleksander |
|---|---|
| Zdroj: | Forum Prawnicze; 2021, Vol. 65 Issue 3, p87-98, 12p |
| Abstrakt: | The exemption from property tax on buildings, structures and land occupied thereunder in the area of aviation airports of public use causes many interpretation problems for both taxpayers and tax authorities. It is incorrect to believe that an airport is not a structure within the meaning of tax regulations. Recognition of an airport as a structure, makes difficult to determine the scope of the exemption, but it does not prevent this scope from determination. [ABSTRACT FROM AUTHOR] |
| Databáze: | Complementary Index |
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