CYWILNOPRAWNA I PODATKOWOPRAWNA POZYCJA SĄDOWEGO ZARZĄDCY NIERUCHOMOŚCI

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dc.contributor.authorPyziak-Szafnicka, Małgorzata
dc.contributor.authorNykiel, Włodzimierz
dc.date.accessioned2013-03-20T12:25:12Z
dc.date.available2013-03-20T12:25:12Z
dc.date.issued2005
dc.description.abstractThe 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.pl_PL
dc.identifier.citationRuch Prawniczy, Ekonomiczny i Socjologiczny 67, 2005, z. 4, s. 107-115pl_PL
dc.identifier.issn0035-9629
dc.identifier.urihttp://hdl.handle.net/10593/5605
dc.language.isoplpl_PL
dc.publisherWydział Prawa i Administracji UAMpl_PL
dc.titleCYWILNOPRAWNA I PODATKOWOPRAWNA POZYCJA SĄDOWEGO ZARZĄDCY NIERUCHOMOŚCIpl_PL
dc.title.alternativeTHE POSITION OF A REAL ESTATE COURT ADMINISTRATOR IN THE LIGHT OF CIVIL AND TAX LAWpl_PL
dc.typeArtykułpl_PL

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Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2005, nr 4