The Act Of 9 September 2000 About The Tax On Civil Law Transactions

Original Language Title: USTAWA z dnia 9 września 2000 r. o podatku od czynności cywilnoprawnych

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Chapter 1 subject matter of double taxation Article. 1 [taxable civil Operations] 1. The tax shall be: 1) following civil law: a contract of sale) and replace things and property rights, b) loan agreement money or things marked only as to the genre.

(c)) (repealed), d) donation – in the part concerning the acquisition by debt and donee weights or obligations of the donor, e) life imprisonment, f) agreement on the Division of inheritance and contracts about abolition of joint ownership, in the section on payments or subsidies, g) (repealed), h) the establishment of a mortgage, and) the establishment of fee-based use, including incorrect, and paid an easement.

j) deposit contract invalid, k) of the partnership agreement;

2) amendments to the agreements referred to in paragraph 1, if they cause an increase in the tax base tax on civil law transactions, subject to the provisions of paragraph 2. 3, paragraph 4;

3) Court decisions, including arbitration and settlement, if they provoke the same legal effects as civil activities listed in point 1 or 2.

2. The provisions of the Act: 1) the partnership agreement and its change-shall apply mutatis mutandis to acts of incorporation of companies, company statutes and amendments to them;

2) civil actions-shall apply mutatis mutandis to the objects of taxation specified in paragraph 1. 1 point 2 and 3.

3. In the case of a contract the company for changing the contract shall be considered: 1) when a partnership is a contribution or an increase in the contribution, the value of which increases the company's assets or share capital, a loan to the company by a shareholder, and dedication by a member company of things or proprietary rights to use;

2) when capital company-increase in share capital contributions or from funds of the company and of the aid;

3) conversion or linking the companies if their result is to increase the company's assets or share capital;

4) transfer to the territory of the Republic of Poland from the territory of a non-Member State: (a)) the actual Centre of management of a capital company, if it is not on the territory of a Member State, b) established a capital company, if the actual resort management is not on the territory of a Member State – even if this action does not increase the share capital.

4. civil Actions are subject to the tax, subject to paragraph 2. 5 when their subject are: 1) the things located on the territory of the Republic of Poland or property rights carried out on the territory of the Republic of Poland;

2) things located abroad or proprietary rights performed abroad, where the purchaser is domiciled or established in the territory of the Republic of Poland and the civil action was made on the territory of the Republic of Poland.

5. the agreement of the company and is subject to change, if at the time of operations on the territory of the Republic of Poland is: 1) in the case of a partnership – the seat of the company;

2) in the case of a company: a) the actual resort management or b) the seat of the company – if its actual management center is not on the territory of another Member State.

6. (repealed).

7. (repealed).

8. (repealed).

Article. 1a. [Definitions] used in this Act shall mean: 1) partnership-company: civil, public, partner, limited partnership or limited liability partnerships;

2) limited company-company: limited liability company, joint-stock company or a European;

3) the Head Office of the company is a resident of the company specified in the contract of the company;

4) the actual resort management is a commune, in which the Executive authority is established of a capital company;

5) Member State is a Member State of the European Union or a Member State of the European free trade agreement (EFTA) the agreement on the European economic area;

6) (repealed);

7) the tax on goods and services-a tax on goods and services within the meaning of the Act of 11 March 2004 on tax on goods and services (Journal of laws No. 54, item 535, as amended) or the value added tax levied on the basis of the provisions in force in the Member States.

Article. 2. [civil Operations non-taxable] are not subject to tax: 1) civil actions in cases: a), care, guardianship and adoption, b) social security, health insurance, social welfare, reliefs laid down in special regulations for non-soldiers and people serving foster and their families, as well as allowances for disabled persons and persons covered by the provisions on special privileges for veterans, c) the election of the President of the Republic of Poland , elections to the Sejm, Senate and local government authorities and the referendum, (d)) the General obligation to defend, e) employment, social benefits and remuneration for work, f) science, education and out-of-school education and health, g) subject to the provisions of the real estate economy or regulations on paid highways, h) subject to the provisions of the specific principles of the preparation and implementation of investment in national roads, and) (repealed), j) subject to specific principles of reconstruction , repair and demolition of buildings destroyed or damaged by the action of the element;

2) contract of sale of immovable property or rights of usufruct concluded in connection with the implementation of the claims resulting from the restrictions on the use of real estate on the basis of the provisions on the protection of the environment;

2A) the contract of sale of residential premises, which is Military Housing Agency;

3) contract of sale stuff in enforcement proceedings or bankruptcy;

4) civil actions, other than the partnership agreement and its amendments, if at least one of the parties in respect of this action is: a) taxed tax on goods and services, b) exempt from the goods and services tax, with the exception of:-sales contracts and swaps, the object of which is the property or part of it, or the right to perpetual usufruct, co-operative ownership right to the premises, the right to a house in the housing or the right to a parking space in the garage or the rights ,-(repealed), – the contract of sale of the shares and shares in commercial companies;

5) contract of sale and the conversion of things, which, within the meaning of the customs legislation are the goods: (a)) introduced into a free zone or free warehouse, b) placed under the customs warehousing procedure;

6) the partnership agreement and their changes associated with: a) connecting capital companies, b) the conversion of a capital company to another capital company, c) bringing to a capital company, in Exchange for its shares or shares:-business capital company or the organized part, shares of another capital company resulting in the majority of the votes or subsequent shares, if the company which brought the shares or shares , already has a majority of the votes.



Chapter 2 the tax obligation Art. 3. [tax obligation] 1. Tax obligation, subject to paragraph 2. 2 a: 1) at the time of civil actions;

2) upon the resolution to increase the capital of the company having legal personality;

2A) as soon as the Declaration on the establishment of a mortgage or the conclusion of the agreement establishing the mortgage;

3) upon the decision of the Court has become final, the delivery of the judgment of the Court of arbitration or settlement-from the objects of taxation referred to in article 1. 1 paragraphs 1 and 2. 1 paragraph 3;

4) [1] at the moment of invocation by the taxpayer on the fact of civil actions-if the taxpayer has not submitted a Declaration on the tax on civil law transactions within 5 years from the end of the year in which the tax payment deadline expired, and then be appointed before the tax authority or tax inspection authority to the fact her.

2. If the contract transferring ownership is in the implementation of the obligations under previously concluded agreement committing to transfer ownership, the tax obligation arises at the moment of the conclusion of the agreement transferring ownership.

Article. 4. [the entities on which responsibility for tax] tax obligation, subject to article 22. 5, pregnancy: 1) in a contract of sale-the buyer;

2) when the contract conversion-on the pages;

3) in agreement on donation recipient;

4) in agreement life sentences – the buyer title to real property;

5) in the Division of inheritance or the abolition of the joint ownership-the entity acquiring goods or property rights over participation in the fall or in the ownership of;

6) at the establishment for use, including incorrect and paid easements-the user or purchasers of the right to an easement;

7) the loan agreement and the deposit agreement invalid-on taking a loan or custodian;

8) when the establishment of mortgages – on submitting declarations of intent on the establishment of a mortgage;

9) in a partnership agreement – on the regime applicable, while other contracts of the company-to company.


Article. 5. [Commitment to solidarity tax] 1. The obligation to pay tax on taxpayers this tax.

2. If the tax obligation on several subjects or on the pages of the contract, or the regime applicable partnership, jointly and severally liable to pay the tax are properly these entities, the parties to the contract of replacement or members of a partnership.



Chapter 3 the tax base and tax Articles. 6. [taxable] 1. The tax base is: 1) in a contract of sale-the market value of the goods or property law;

2) when the contract conversion: a) a dwelling constituting a separate property or cooperative ownership right to a dwelling on the premises of, or the right to market value, the difference of the premises or premises, (b)) in other cases, the market value of the goods or property law, which falls higher tax;

3) by contract value weight of debts and donations or commitments by the donee;

4) in agreement life sentences – the market value of the property or the right of perpetual usufruct;

5) with the abolition of joint ownership or inheritance Department-the market value of the goods or property rights acquired over the value of the share of the co-ownership or inheritance;

6) at the establishment for use, including incorrect and paid easements-the value of the benefits you or the person for whom the servitude was established, for the period for which the rights have been established;

7) the loan agreement and the deposit agreement invalid – the amount or value of the loan or deposit;

8) when the partnership agreement: a) at the conclusion of the contract, the value of the contributions to the partnership or the value of the share capital, b) by payment or increase contributions to the partnership or to increase share capital-the value of the assets of the enlargement contributions to the partnership or the value by which the share capital has been increased, c) by payments – amount of aid, d) on the loan granted to the company by a shareholder – the amount or value of the loan (e)) by giving the company a thing or property rights to unpaid use-the annual value of royalty-free use You shall be in the amount of 4% of the market value of the goods or property law devoted to the use of, f) on the conversion or merger of companies-the value of the contributions to the partnership arising from the transformation or the value of the share capital of a capital company formed as a result of transformations or connection, g) when transferred to the territory of the Republic of Poland of the actual Centre of management of a capital company or of its registered office – the value of the share capital;

9) (repealed);

10) with the establishment of the mortgage – the amount of the secured claim.

2. The market value of the subject of civil law transactions is determined on the basis of the average prices used in the marketing of things of the same type and species, including their location, condition and wear, and marketed proprietary of the same type, with the date of this, without the deduction of debts and weights.

3. If the taxpayer has not specified a value of civil actions or the value specified by the it does not respond, according to the assessment of the tax authority, market value, it will call the taxpayer to determine the increase or reduction, within a period of not less than 14 days from the date of service of the summons, together with a value according to its own assessment.

4. If the taxpayer, despite the requests referred to in paragraph 1. 3, did not specify the value, or the value of the market value of the unresponsive gave, the tax authority shall make its determination taking into account the expert opinion or submitted by a taxable person of appraisal. If the tax authority shall appoint an expert, and the value of the specified taking into account his opinion differs by more than 33% of the value specified by the taxable person, the costs of reviews shall be borne by the taxpayer.

5. If the body of civil law transactions, referred to in paragraph 1. 1 paragraph 6, follows the right to benefits, which cannot be identified in terms of volume at the time of conclusion of the contract, the taxable amount shall be determined as far as service. However, the tax authority may, with the consent of the taxpayer, the tax base of the likely value of all benefits for the duration of the action.

6. in the case of the conclusion of the agreements referred to in paragraph 1. 1 paragraph 6, for an indefinite period, the tax base may be in accordance with the Declaration of the taxpayer: 1) the value of benefits for 10 years or 2) the value of benefits due as far as the performance of the contract.

7. in the case of the conclusion of the agreement referred to in paragraph 1. 1, paragraph 8 (a). e, for an indefinite period, the provision in paragraph 1. 6 shall apply mutatis mutandis.

8. In the event of a change in the agreements mentioned in paragraph 1. 1 paragraph 6, the taxable amount is: 1) with the extension of the period for which the contract value of the benefits is determined according to the rules provided for in paragraph 1. 1 paragraph 6 and in paragraph 2. 5 and 6;

2) with the increase of the value of the benefits-the difference values of benefits according to the rules provided for in paragraph 1. 1 paragraph 6 and in paragraph 2. 5 and 6.

9. From the tax base, as referred to in paragraph 2. 1, paragraph 8, shall be deducted: 1) the amount of remuneration and tax from goods and services charged by the notary for drawing up of a notarial contract of the company or its amendment, if it causes an increase in the company's assets or share capital;

2) Court charges related to the company's entry into the register of entrepreneurs or change the entry in that register on the contribution to the company or the share capital;

3) fee for inclusion in the Gazette and the economic announcements, entries referred to in paragraph 2;

4) (repealed);

5) (repealed);

6) (repealed).

Article. 7. [rate] 1. Tax rate shall be as follows: 1) from the sales agreement: a) of real estate, movable property, the rights of usufruct, co-operative ownership right to a dwelling, cooperative right to commercial premises and under the laws of a cooperative: rights to the House, and the right to place in a small house 2%, (b)) other proprietary rights 1%;

2) from contracts, life sentences, about guns, the abolition of the co-ownership and donation: a) the transfer of ownership of real estate, movable property, the rights of usufruct, co-operative ownership right to a dwelling, cooperative right to commercial premises and under the laws of a cooperative: rights to the House, and the right to place in a small house 2%, b) by transfer of ownership of other property rights 1%;

3) from the agreement to establish for use, including incorrect, and for consideration of easement – 1%, subject to paragraph 2. 5;

4) from the loan agreement and the deposit of abnormal 2%, subject to paragraph 2. 5;

5) (repealed);

6) (repealed);

7) from the establishment of a mortgage: a) on the security of claims existing-the amount of the secured claim 0.1%, b) on claims about the amount of unknown 19 PLN;

8) (repealed);

9) from the partnership agreement 0.5%.

2. (repealed).

3. the tax gets the highest rate: 1) if the taxpayer by making civil activities, as a result of which there has been a transfer of ownership, not extracted the value of things or proprietary rights, to which they apply different rates – the total value of these goods or property rights;

2) if the subject of the contract to replace are things or property rights, which have different rates.

4. (repealed).

5. The tax rate is 20%, if the tax authority or tax inspection authority in the course of checks, tax proceedings, tax audit or control procedure: 1) the taxpayer relies on the fact that the conclusion of the loan agreement, the deposit of incorrect or improper use of the establishment or change them, and tax from these activities has not been paid;

2) taking a loan referred to in art. 9, paragraph 10 (a). (b), refers to the fact that the conclusion of the loan agreement, and did not meet the condition of proof of receipt of the money to a bank account, or an account held by the cooperative credit unions cash or postal order.



Chapter 4 Exemptions from tax Article. 8. [Page on civil law transactions exempt from tax] shall be exempt from tax on civil law transactions the following sites: 1) foreign countries, their diplomatic representations, consular posts and the armed forces, international organisations and institutions and their branches and representative offices, on the basis of laws, agreements or international customs generally recognized privileges and immunities, as well as members of their staff, and other persons assimilated to them, if they are not Polish citizens and do not have habitual residence in the territory of the Republic of Poland-under the condition of reciprocity;

2) (repealed);

2A) public benefit organisations, if they make on civil law transactions solely in connection with the free activities of public interest within the meaning of the public benefit activities and volunteering;

3) (repealed);

4) local government unit;

5) the State Treasury;


6) persons acquiring for their own rehabilitation equipment, wheelchairs, mopeds, motorcycles or cars, included within the meaning of the professional and social rehabilitation and employment of persons with disabilities, to a group of people with severe or moderate disability regardless of the type of disease, and people with mild disability in connection with the conditions of the locomotor system;

7) (repealed);

8) Material Reserves Agency.

Article. 9. [civil Actions exempt from tax] shall be exempt from tax the following civil law: 1) the sale of foreign currency;

2) transfer of ownership of immovable property or part thereof, together with the components, with the exception of residential buildings or parts of buildings located within the cities, by means of agreements: a) sales, (b)) life imprisonment, c) of section drop – in part on payments or subsidies, d) the abolition of the joint ownership, in the section on payments or subsidies, e) donations, in part on takeover by the donee of debts and burdens or obligations of the donor , f) convert-to the amount of the market value of the property together with its component parts, g) (repealed), provided that, within the meaning of the agricultural tax, at the time of operation, acquired land are holding or will create a farm or will be part of a farm owned by the purchaser;

3) sale of real estate, rights of usufruct, co-operative ownership right to a dwelling and cooperative law: rights to the House or the right to a place in a small house, if the buyer is a former owner (perpetual): a) real estate awarded the expropriated, compensation, and has not been granted the replacement property b) property sold to the objectives laid down in the public about the economy, which in the event of expropriation would meet the conditions for the granting of the replacement property.

(c)) of the property or rights of usufruct, purchased on the basis of the provisions on the protection and shaping the environment – in the amount of compensation received (obtained), provided that the acquisition occurred within 5 years from the date of receipt of the compensation (pay);

4) the sale of a residential building or part thereof, a dwelling constituting a separate property, proprietary co-operative right to dwelling and cooperative law: rights to the House or the right to a place in a small house, where there is a she: a) in execution of or in connection with the multilateral agreement on swapping the building or premises, (b)) in order to obtain in return a cooperative tenancy right to the premises or building or part thereof , occupied by the buyer on the basis of a lease referred to in the provisions of the lease of dwellings and housing [2];

5) conversion of a residential building or part of a residential premises which are separate property, co-operative ownership rights to a dwelling and cooperative law: rights to the House or to the premises in a small house, where the parties to the agreement are persons classified as and tax group in accordance with the provisions of the inheritance tax and gift tax;

6) the sale of goods, if the taxable amount does not exceed 1 000;

7) sale of bills and Government bonds;

8) the sale of the Polish National Bank money bills;

9) sale of property rights, which are financial instruments: a) investment companies and foreign investment companies, (b)) made through investment firms or foreign investment firms, c) made as part of an organized market.

(d)) made outside the trading organized by investment firms and foreign investment companies, if these rights were acquired by the company in the market of structured-within the meaning of the provisions of the Act of 29 July 2005 on trading in financial instruments (OJ No 183, poz. 1538, as amended);

9A) the sale of goods traded on commodity exchanges;

9B) disposal of shares and shares by Bank Gospodarstwa Krajowego under the Act of 28 October 2002, the inland waterway Fund and Reserve Fund (Journal of laws No. 199, poz. 1672);

10) loans: a) by traders not on the territory of the Republic of Poland or of the Board, engaged in the field of credit and lending operations, (b)) in the form of cash on the basis of a contract concluded between persons referred to in article 1. 4A of the Act of 28 July 1983 of the inheritance tax and gift tax (OJ of 2009 # 93, poz. 768), in excess of the amount referred to in article 1. 9. 1 paragraph 1 of this Act, subject to:-the Assembly of the Declaration on the tax on civil law transactions tax to the competent authority within 14 days from the date of the actions-document receipt by which loan money to a bank account, or an account held by the cooperative credit unions cash or postal order, c) on the basis of an agreement between persons to training and the tax group to a non-taxable amount-on the principles set out in the rules about inheritance tax and gift tax , d) on the basis of the contract between other parties than the persons referred to in point (a). (b) and (c), to a total amount not exceeding the amount of $5,000 from one entity and $25,000 from the many entities – in periods of 3 consecutive calendar years, beginning on 1 January 2009, e) with cash or funds, funds of trade unions, labour kas zapomogowo-loan, cooperative credit unions unions conferences building societies-loans operating in the military and fund social benefits.

(f)) created by law of other targeted funds, g) (repealed), h) (repealed), and) by a member (shareholder) capital company;

11) articles of Association and their amendments: a) related to the conversion or merger of companies in part of the contributions to the company or the share capital, the value of which has previously been taxed on civil law transactions tax or tax on contributions of capital to capital companies on the territory of a Member State other than the Republic of Poland or from which under the law of the Member State the tax was not calculated, b) associated with the increase of the share capital that is covered by the balance of the shareholders or shareholders or payments with niezwróconej loan capital company by a Member or the shareholder, which were previously taxed on civil law transactions tax or tax on contributions of capital to capital companies on the territory of a Member State other than the Republic of Poland, c) associated with the increase of the share capital in the value by which the reduced share capital following the losses incurred by a capital company, provided that the share capital is in a period of 4 years after his lower , d) where the subject matter of a capital company is to provide services of general interest in terms of public transport, management of ports and harbours, in the supply water, gas, electricity, heat or collective waste and as a result of the conclusion of the partnership agreement, the State Treasury or local government unit shall comprise at least half of the shares in that company or at the time of the amendment to the agreement of the company, the State Treasury or local government unit already has at least half of the shares in this company;

12) (repealed);

13) the establishment of a mortgage: a) on the merchant marine and fisheries, (b)) on a grant or other forms of financial assistance provided to NGOs working in the field of sport and tourism.

(c)) on the security claims of banks in respect of loans to individual farmers or teams to individual farmers on livestock building or components, together with the supporting devices, d) attributable to housing cooperatives and creditors of housing cooperatives, e) to secure loans and loans from the EU funds created by law;

14) (repealed);

15) sale of real property made in the framework of the implementation of the right to compensation within the meaning of the Act of 8 July 2005 on the implementation of the right to compensation for property left beyond the present borders of the Republic of Poland (Journal of laws No. 169, poz. 1418, 2006 # 195, poz. 1437 and 2008 # 197, item 1223)-up to an amount corresponding to the value of realized right to compensation;

16) [3] disposal referred to in article 2. 8A paragraph. 1 of the Act of 7 September 2007 on the functioning of the coal mining (OJ No 192, poz. 1379, as amended), on behalf of the company, referred to in article 1. 8 paragraph 1. 1 of this Act.



Chapter 5 Payment, and tax refund


Article. 10. [obligations of payers] 1. Taxpayers shall, without request of the tax authority, make a Declaration on the tax on civil law transactions, according to a fixed formula, and calculate and pay the tax within 14 days from the date of the emergence of tax liability, with the exception of cases, when the tax is levied by the payer.

2. Notaries are liable to tax on civil law transactions made in the form of a notarial deed.

3. the paying agents shall make to civil actions from prior pay tax.

3A. the Payers are required: 1) keep a record of the tax;

2) paid the tax on behalf of the tax authority competent for the registered office of the payer, within 7 day of the month following the month in which you downloaded the tax, as well as pass within that period, a declaration of the amount collected and paid by the tax payer, according to a fixed formula, together with information on the amount of tax payable to individual municipalities;

3) transmit, within the period referred to in paragraph 2, the competent tax authority due to the resident payer copies drawn up notarial acts on civil law transactions which are the subject of taxation.

3B. (repealed).

4. The proper Minister of public financies shall determine by regulation: 1) patterns of the Declaration referred to in paragraph 1. 1 and paragraph 2. 3A, paragraph 2, and detailed the scope of the data contained therein, and in particular: (a)) in the Declaration referred to in paragraph 1. 1-date and place of the civil action, the data of the taxpayer, the concise definition of the content and subject of the activity, place his position or the exercise of rights to property, taxable, deductions from the tax base, the tax rate, the amount of tax due, (b)) in the Declaration referred to in paragraph 1. 3A, paragraph 2 – the payer's data, the amount of tax levied in that month, the amount of tax levied from the agreement of a company and its amendment, the amount of the withheld remuneration for the collection of the tax and the tax amount paid naczelnikowi the IRS, c) draw up the information about the amount of tax withheld by the payer of the individual municipalities, 2) detailed how to retrieve and return the tax, including activities related to the collection of the tax and the scope of the provision by the payer rules of the taxable person and the content of the register of tax – having regard to the need for insights and speed tax proceedings and reduce the costs of its conduct, as well as the correct way of collecting tax by payers.

Article. 11. [tax] 1. Tax shall, subject to paragraph 2. 2, refundable if: 1) repealed were the legal effects of the Declaration of intent (relative invalidity);

2) did not meet a condition suspensive, from which this civil action;

3) (repealed);

4) capital of the company is not registered or will be registered in the amount lower than that specified in the resolution-in part of the difference between the tax paid and the tax due from the capital made available to the public in the register of entrepreneurs;

5) not an alert of a mortgage in the land register.

2. the tax is non-refundable after the expiry of 5 years from the end of the year in which it was paid.



Chapter 6 Property tax authorities Article. 12. [Property tax] 1. The tax authority of competent jurisdiction in matters of tax on civil law transactions from the contracts, which are located on the territory of the Republic of Poland or property rights carried out in the country, is: 1) from the transfer of title to real property, ownership of a cooperative of the right to a dwelling, cooperative right to commercial premises and under the laws of a cooperative: rights to the House and place in a small house or the right of perpetual usufruct – head of the Tax Office competent for the location of the immovable property;

2) from the transfer of ownership of things or proprietary rights, other than those referred to in paragraph 1, and of the other agreements – head of the Tax Office competent for the place of residence or address of the registered office of the taxpayer, and in cases where the obligation to pay pregnancy jointly and severally on several entities – head of the Tax Office competent for the place of residence or address of the registered office of one of those entities;

3) from the partnership agreement – head of the Tax Office competent for the registered office of the company;

4) (repealed).

2. If you cannot determine the properties of a local tax authority in the manner referred to in paragraph 1. 1-the competent tax authority is the head of the second tax office Warszawa-Śródmieście.

3. In cases of tax on civil law transactions of contracts to replace: 1) that the subject is only the transfer of ownership of things or proprietary rights mentioned in paragraph 1. 1 paragraph 1, the tax authority competent to determine the value of real estate or property law is the head of the Tax Office competent for the location of the property, and to determine the amount of the tax on civil law transactions – head of the Tax Office competent for the location of the immovable property or rights, the value of which is higher;

2) in other cases, head of the Tax Office competent for the place of residence or address of the registered office of one of the parties.

4. (repealed).

Article. 13. [jurisdiction in matters of tax on civil law transactions from the contracts, which are things located abroad] the tax authority of competent jurisdiction in matters of tax on civil law transactions from the contracts, which are things located abroad or proprietary rights performed abroad, is the head of the Tax Office competent for the place of residence (seat) of the purchaser.

Article. 13A. [head of the tax office] the tax authority the competent jurisdiction in matters of tax on civil law transactions is the head of the tax office.



Chapter 7 transitional and final provisions Article. 14. [transitional provisions] to the civil law transactions made prior to the date of entry into force of this Act shall apply to the provisions in force at the time of action.

Article. 15. [the provisions of the stamp duty] 1. If the existing rules rely on the provisions of the stamp duty in respect of the civil law transactions taxed in this Act, it is understood that the provisions of the tax on civil law transactions.

2. In the cases referred to in article 1. 1 paragraphs 1 and 2. 7 and 8, and in article 1. 7 paragraph 1. 2 stamp tax shall also be paid under the Act of 31 January 1989 on the stamp duty (OJ No 4, item 23, as amended.) [4] .

Article. 16. [entry into force] this Act comes into force on 1 January 2001.



 

 

1) this Act shall be made in its regulation of implementation of Council Directive 2006/98/EC of 20 November 2006 adapting certain directives in the field of taxation, by reason of the accession of Bulgaria and Romania (OJ. L 363, 20.12.2006, p. 129).

[1] based on the judgment of the Constitutional Court of 19 June 2012 (OJ No. 725) art. 3 paragraphs 1 and 2. 1 paragraph 4 in conjunction with article. 7 paragraph 1. 5 paragraph 1 is consistent with the article. 2 the Constitution of POLAND, and is not incompatible with article 4. 32 paragraph 1. 1 and art. 64 paragraph 1. 2 in connection with article. 31 para. 3 of the Constitution.

[2] Currently: provisions on the protection of the rights of tenants, housing resource municipalities and amending the civil code, pursuant to art. 38 of the Act of 21 June 2001 on the protection of the rights of tenants, housing resource municipalities and amending the civil code (Journal of laws of 2005, no. 31, item 266), which entered into force on 10 July 2001.

[3] Article. 9 section 16 added by art. 4 of the Act of January 22, 2015. amending the law on the functioning of the coal mining in 2008-2015 and certain other laws (OJ item 143). The change came into force on 4 February 2015.

[4] repealed with effect from 1 January 2001, in accordance with article 5. 15 of the law of September 9, 2000 on the stamp duty (Journal of laws No. 86, item 960), which entered into force on 1 January 2001.

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