Zasady i zakres zwolnienia od podatku od czynności cywilnoprawnych przeniesienia własności nieruchomości rolnych

Abstract

The subject of this publication is an analysis of principles and scope of exemption from inheritance and donation taxes in agricultural estates. The Inheritance and Donation Tax Act releases from taxation, under the gratuitous title, estates or their parts with their components, on condition that they are either agricultural estates or they will become a part of them. The analyzed act relates to the definition of an agricultural estate as understood by the Agricultural Tax Act, the consequence of which is that only farming lands (together with their components) are released from taxation, whereas other components, such as livestock and dead stock, etc., are taxed. In the author’s opinion, the exemption aim would be fulfilled in a more satisfactory way if the agricultural estate was treated as a whole, together with all its components serving agricultural production, as defined by the Civil Code.