Pyziak-Szafnicka, MałgorzataNykiel, Włodzimierz2013-03-202013-03-202005Ruch Prawniczy, Ekonomiczny i Socjologiczny 67, 2005, z. 4, s. 107-1150035-9629http://hdl.handle.net/10593/5605The 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.plArtykuł