Object's details: Zakres przedmiotowy ulgi inwestycyjnej w podatku rolnym

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Zakres przedmiotowy ulgi inwestycyjnej w podatku rolnym
• Alternative title:
  
  
  The subjective scope of investment relief in the agricultural tax
• Creator:
  
  
  Bursztynowicz, Michał
• Subject and Keywords:
  
  
  law
   ;
  tax
   ;
  agricultural tax
   ;
  investment relief
   ;
  subjective scope of investment relief in the agricultural tax
   ;
  
  
  prawo
   ;
  podatek
   ;
  podatek rolny
   ;
  ulga inwestycyjna
   ;
  zakres podmiotowy ulgi inwestycyjnej w podatku rolnym
• Abstract:
  
  
  The article provides a comprehensive analysis of entities eligible to take advantage of investment relief in the agricultural tax. The considerations take into account the achievements of the doctrine, jurisprudence of administrative courts, as well as interpretations of tax authorities.Indicated in the Law on Agricultural Tax catalog of expenditures, which give the right to make use of investment relief is quite narrow and its design is outdated and not fully adapted to the new socioeconomic conditions. The terms used in the Law on Agricultural Tax are vague and ambiguous. The difficulties arise also from the practical application of the rules governing the investment relief in the agricultural tax.In the catalog of tax reliefs, investment relief is one of the most complicated. But it is also the most important relief for both legislator and society. Farmers should also choose this relief, because it reduces tax. Above all, investment relief has the nature of a stimulant and compensates expenses. The legislator uses this relief as an incentive to farm modernization, increasing the efficiency and adapting to national and EU standards.
• Place of publishing:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Klat-Wertelecka, Lidia
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski
• Date issued:
  
  2014
• Date copyrighted:
  
  2014
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:119471
• Source:
  
  PAd P 101182 II
• Language:
  
  pol
• WUL Catalog:
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:109940
• Is version of:
  
  https://wuwr.pl/prawo/article/view/10156
• Resource Title:
  
  
  Acta Universitatis Wratislaviensis. Prawo
• Resource Type:
  
  
  Czasopismo
• Related Identifier:
  
  ISSN: 0524-4544
• Related Identifier Type:
  
  ISSN
• Volume:
  
  316
• Issue:
  
  1
• First Page:
  
  31
• LastPage:
  
  45
• Access rights:
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Location of original object:
  
  
  Biblioteka Wydziału Prawa, Administracji i Ekonomii
• Autor opisu:
  
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2021-01-15
• Last modification date: 2025-10-15
• Content object's number of views: 263
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/119471/PDF.json