Opodatkowanie dochodu ze sprzedaży nieruchomości dokonanej poza działalnością gospodarczą w świetle przepisow ustawy o podatku dochodowym od osób fizycznych

The issue of taxation of income resulting from the real estate is of high importance not only for the reason of their value. This problematic is also worth to consider on account of the fact, that taxation of disposal of a real property constitutes a separate source of income under Polish law. Furthermore, many provisons regarding aforesaid topic, fi rstly alloted or amended by the Statute are still binding due to intertemporal regulations. As a result, the problematic of taxation of the disposal of real property is not very plain and easy to understand. In my article fi rstly I will focus on the issue of the aim of the taxation in question. Then I will move on to present the major pinciples of taxation of the disposal of the a property. Finally, I will concentrate on the issues of tax holidays concerning this matter. The article will cover in more depth all abovementioned remarks