LOCAL TAXES AND FEES. AGRICULTURAL TAX - COLLECTIVE WORK

Immerse yourself in a comprehensive analysis of the regulations governing taxation with local taxes and fees, as well as agricultural and forestry tax. This detailed collective work is an invaluable source of knowledge for anyone who wants to understand the intricacies of the Polish tax system. This publication, created by a team of experts, is the key to interpreting regulations that have a direct impact on local finances and agriculture.

• Detailed discussion of regulations on local taxes and fees.
• Explanation of autonomous definitions of concepts such as building and structure.
• Characteristics of new categories of objects classified as structures.
• Answers to key questions regarding changes in the scope of tax exemptions.
• Intended for legal practitioners, judges, legal advisors and tax advisors.
• Helpful for public administration employees dealing with the assessment and collection of taxes.

The commentary discusses in detail the regulations governing taxation with local taxes and fees, as well as agricultural and forestry tax. Particular attention is paid to real estate tax, which - despite almost 35 years of the law's existence - still raises numerous interpretative and practical doubts. The meaning of autonomous definitions of concepts is explained: building and structure, as well as construction works and permanent connection with the land, and new categories of objects qualified as structures are characterized.

The authors answer in the publication, among others, such questions as: How do the new definitions of building and structure differ from the previous ones? Which objects were included in the closed list of structures? Which technical devices are subject to taxation? How to understand "permanent connection with the land"? What changes have occurred in the scope of tax exemptions?

The publication is intended for legal practitioners - judges, legal advisors, tax advisors, trainees and students of law and administration. It will also be helpful for public administration employees dealing with the assessment and collection of local taxes. The reviewed publishing project fits very accurately into the "need of the moment". Recently, significant changes have entered into force in the structure of regulations regarding the taxation of real estate. For many years, taxpayers, tax authorities and administrative courts have been struggling with a number of practical problems related to, among others, the concept of a building, structure and the proper classification of specific objects into the statutory framework of the subject matter of taxation.