@misc{Basty_Roksana_Wydatkowanie_2018,
 author={Basty, Roksana},
 copyright={Copyright by Uniwersytet Wrocławski},
 howpublished={online},
 year={2018},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The subject of this article is the analysis of Act on personal income tax (Article 21, paragraph 1, point 131), which declares the conditions necessary to apply exemption from tax on income from the sale of real estate. The article defines the term “own housing purposes” on the basis of positions of tax authorities and court judgments on the matter. The study also examined the impact of renting a property meant to fulfill own housing purposes against the possibility of applying a partial tax exemption},
 title={Wydatkowanie na własne cele mieszkaniowe na gruncie ustawy o podatku dochodowym od osób fizycznych},
 keywords={spending on own residential purposes, income from the sale of property, release, renting premises},
}