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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

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Tax catalog of expenditures, which give the right to make use of investment relief is quite narrow and its design is outdated and not fully adapted to the new socioeconomic conditions.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 (1967-2017). Red.

Date issued:

2014

Date copyrighted:

2014

Identifier:

ISSN 0524-4544 ; ISSN 0239-6661

Source:

PAd P 101182 II

Language:

pol ; eng ; ger

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3576. Prawo, ISSN 0524-4544, 2014, 316, nr 1, s. 31-45

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg