Publication at Faculty of Law |
2018
Abstract
This article briefly discusses the interconnectedness of the real estate tax and the territorial decision with the focus on the analysis of selected important aspects of the territorial decision on the placement of a building, which sets out, inter alia, the building plot, the correct definition of which is essential for the correct determination of the real estate tax, all in the light of the recent changes to the legislation brought about by the amendment to the Building Act of January 2018.