Determinanty kształtu nowej definicji budowli w podatku od nieruchomości
The article analyses the issue of creating a new definition of a building in the real estate tax regulation. First, the normative shape of the current definition is presented. Subsequently, the focus is put on formulating the determinants of introducing a new definition of a legal structure in the r...
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| Format: | Article |
| Language: | deu |
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Wydawnictwo Uniwersytetu Wrocławskiego
2024-05-01
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| Series: | Wrocławsko-Lwowskie Zeszyty Prawnicze |
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| Online Access: | https://wuwr.pl/wlzp/article/view/15910 |
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| _version_ | 1832583557851119616 |
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| author | Paweł Borszowski |
| author_facet | Paweł Borszowski |
| author_sort | Paweł Borszowski |
| collection | DOAJ |
| description | The article analyses the issue of creating a new definition of a building in the real estate tax regulation. First, the normative shape of the current definition is presented. Subsequently, the focus is put on formulating the determinants of introducing a new definition of a legal structure in the real estate tax. These determinants were established on the basis of the Regulation on the “Principles of Legislative Technique.” Hence, it serves as a determinant of the departure from the meaning of the definition contained in the Construction Law, as well as the normative novelty. Their wording made it possible to show the illustration of the legislative variant of the new tax definition of a structure, indicating the structural elements as well as definitional features. |
| format | Article |
| id | doaj-art-98d172f057da4fe0acc74ea65ad5fb53 |
| institution | Kabale University |
| issn | 2082-4939 2957-2479 |
| language | deu |
| publishDate | 2024-05-01 |
| publisher | Wydawnictwo Uniwersytetu Wrocławskiego |
| record_format | Article |
| series | Wrocławsko-Lwowskie Zeszyty Prawnicze |
| spelling | doaj-art-98d172f057da4fe0acc74ea65ad5fb532025-01-28T11:07:18ZdeuWydawnictwo Uniwersytetu WrocławskiegoWrocławsko-Lwowskie Zeszyty Prawnicze2082-49392957-24792024-05-011420721710.19195/2082-4939.14.1317648Determinanty kształtu nowej definicji budowli w podatku od nieruchomościPaweł Borszowskihttps://orcid.org/0000-0003-3570-2101The article analyses the issue of creating a new definition of a building in the real estate tax regulation. First, the normative shape of the current definition is presented. Subsequently, the focus is put on formulating the determinants of introducing a new definition of a legal structure in the real estate tax. These determinants were established on the basis of the Regulation on the “Principles of Legislative Technique.” Hence, it serves as a determinant of the departure from the meaning of the definition contained in the Construction Law, as well as the normative novelty. Their wording made it possible to show the illustration of the legislative variant of the new tax definition of a structure, indicating the structural elements as well as definitional features.https://wuwr.pl/wlzp/article/view/15910legal definitionconstructiondeterminants of definition creationreal estate tax |
| spellingShingle | Paweł Borszowski Determinanty kształtu nowej definicji budowli w podatku od nieruchomości Wrocławsko-Lwowskie Zeszyty Prawnicze legal definition construction determinants of definition creation real estate tax |
| title | Determinanty kształtu nowej definicji budowli w podatku od nieruchomości |
| title_full | Determinanty kształtu nowej definicji budowli w podatku od nieruchomości |
| title_fullStr | Determinanty kształtu nowej definicji budowli w podatku od nieruchomości |
| title_full_unstemmed | Determinanty kształtu nowej definicji budowli w podatku od nieruchomości |
| title_short | Determinanty kształtu nowej definicji budowli w podatku od nieruchomości |
| title_sort | determinanty ksztaltu nowej definicji budowli w podatku od nieruchomosci |
| topic | legal definition construction determinants of definition creation real estate tax |
| url | https://wuwr.pl/wlzp/article/view/15910 |
| work_keys_str_mv | AT pawełborszowski determinantykształtunowejdefinicjibudowliwpodatkuodnieruchomosci |