Taxation of Historical and Artistic Real Estate

The article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interest is discussed. Secondly, a group of indirect taxes and levies should be taken i...

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Bibliographic Details
Published in:Prawo Budżetowe Państwa i Samorządu
Main Author: Maria Pia Nastri
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2018-06-01
Subjects:
taxation of real estate
income tax
indirect taxes
local taxes
historical and artistic heritage
Italy
Online Access:http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.008/15189

Internet

http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.008/15189

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