Interpretation and Application of the Provisions of Article 9, Point 17 of the Act on Tax on Civil Law Transactions in the Light Of the Interpretation of Tax Law Current Problems
DOI:
https://doi.org/10.18778/1509-877X.2024.03.04Keywords:
first apartment, tax exemption, individual interpretationAbstract
The Act on Tax on Civil Law Transactions introduced tax exemption for the acquisition of the so-called “first apartment”. This relief is addressed to taxpayers who purchase a flat or house to meet their own housing needs. The exemption, which has been in force for a year, is a source of interpretation doubts due to the lack of case law and literature. This gap is currently filled by numerous individual interpretations, explaining the scope of the exemption, including issues not expressly regulated in the Act.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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