Opodatkowanie podatkiem dochodowym od osób fizycznych wynagrodzenia z tytułu obciążenia nieruchomości służebnością przesyłu – zarys ewolucji problematyki

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 08 Oct 2018Publisher:Uniwersytet Mikolaja Kopernika/Nicolaus Copernicus UniversityJournal:Studia Iuridica Toruniensia, volume 21, page 291 (issn: 1689-5258, eissn: 2391-7873,

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Authors: Anna Reiwer-Kaliszewska;

doi: 10.12775/sit.2017.039

Opodatkowanie podatkiem dochodowym od osób fizycznych wynagrodzenia z tytułu obciążenia nieruchomości służebnością przesyłu – zarys ewolucji problematyki

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Abstract

The aim of this article is to examine the evolution of the personal income taxation of remuneration for the establishment of easement of transmission services under personal income tax since the introduction into the Civil Code of provisions governing the issue in the year 2008 up to the amendment to the Personal Income Tax Act in year 2014. The paper analyzes the applicable regulations and presents the opposing views of tax authorities, taxpayers, and administrative courts in the matters discussed.

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