Keywords
Property tax, Rail Infrastructure Manager, side-track, Perpetual Usufruct’s Charge
Abstract
The wording of Article 7 of the Act of 12 January 1991 on Local Taxes and Charges creates many doubts. The paper presents the scope of the existing relationship between Polish Tax and Local Charges Law and its Transport Legislation. The article considers in particular the property tax exemption available to buildings and land belonging to railway infrastructure under the Rail Transport Law provided the infrastructure manager is obligated to share those building/land with licensed rail carriers
Recommended Citation
Wróbel, K. (2014). The property tax exemption for buildings and land belonging to railway infrastructure applicable if the infrastructure manager is obligated to share them with licensed rail carriers. internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation), 3(7), 94-103. Retrieved from https://press.wz.uw.edu.pl/ikar/vol3/iss7/5
First Page
94
Last Page
103
Page Count
9
Publisher
University of Warsaw
