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Legal and Fiscal Effects of the Temporary Building Object Definition

Author

Listed:
  • Piotr Musia³

    (Honestax Sp. z o. o.)

  • Roger Œliwicki

    (Honestax Sp. z o. o.)

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.

Suggested Citation

  • Piotr Musia³ & Roger Œliwicki, 2014. "Legal and Fiscal Effects of the Temporary Building Object Definition," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 89, pages 61-64, September.
    • Handle: RePEc:kra:journl:y:2014:i:89:p:61-64
    DOI: 10.14659/worej.2014.89.10
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    File URL: http://swiatnieruchomosci.krakow.pl/pl/sklep/pojedyncze-artyku%C5%82y/2014/numer-89/artyku%C5%82-89-10
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    More about this item

    Keywords

    temporary building object; tax; judicature;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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