CYWILNOPRAWNA I PODATKOWOPRAWNA POZYCJA SĄDOWEGO ZARZĄDCY NIERUCHOMOŚCI
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Date
2005
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Wydział Prawa i Administracji UAM
Title alternative
THE POSITION OF A REAL ESTATE COURT ADMINISTRATOR IN THE LIGHT OF CIVIL AND TAX LAW
Abstract
The real estate administrator appointed by the court acts in his own name, but his performance
in relation to third parties is supervised by the court. Such an administrator is also under
an obligation to assign the rights and duties that he has acquired while administering a real estate,
to its owners or co-owners.
The real estate court administrator, or an entrepreneur whose business is property management
is a VAT taxpayer. This means that he issues and receives VAT invoices. He is also subject to
income tax payments due from the individual’s or legal person’s remuneration received for management
services provided. Proceeds from the rental or lease of property that he administers and
which go to the owners of the property, are taxed separately in respect of each of the beneficiaries.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 67, 2005, z. 4, s. 107-115