Problematyka prawna ewidencji gruntów i budynków w kontekście prawidłowej klasyfikacji gruntów rolnych

Abstract

Among the planners and representatives of the doctrine of agricultural law is still valid discussion about the proper zoning in rural areas. One of the legal instruments affecting the development of the space is to record land and buildings. Information from the register of land and buildings are used by the public authorities in all of these procedures, for which the legislator pointed to records as the basis for decisions. A special role of registry is in the context of local taxes and the tax on goods and services. Basis for assessment of local taxes are the data contained in the register of land and buildings. This means that the tax authorities are bound by the provisions of the records. If the allotment is classified in the records as arable land, then the authority shall issue a decision on the agricultural tax. It is important to relevance and accuracy of information placed in the records. This is particularly important for taxpayers who run a farm for which the legislator has provided for lower land tax and the exemption of farm buildings situaded on the property. Before 1 April 2013, if the land and buildings of a defined area was classified as agricultural land, in the case of delivery of this area (establishment of rights, sale, exchange) is not subject to tax on goods and services. However, in connection with the amendment of article 43 paragraph 1 item 9 Act on tax on goods and services registry ceased to be a priority for the benefit of the exemption from VAT. Introduced a new solution, according to which VAT exemption is subject to the supply of undeveloped land other than land for construction is not entirely accurate, so there are always new interpretation doubts. Undoubtedly Registry of land and buildings is not a source of domestic law or a source of universally binding law. It is the official registry confirms the established facts. So it performs the function of information and technical, reflecting the data that result from certain documents. Besides, the legislature and judiciary Administrative treat the information in the register of land and buildings as an undisputed source of law.