Towards a cadastral tax

Real estate tax is gaining the attention of an increasing number of entrepreneurs, so we will here discuss the changes recently made to real estate tax regulations, which came into force on January 1st 2003. Although apparently insignificant, these changes may prove important The Act on Local Taxes and Charges, which governs the taxation of real estate, now contains long overdue definitions of some taxable objects. As the lawmakers point out, one cannot accept a situation where the subject of taxation, (fundamental to the setting of tax), is not defined in law and taxpayers are forced to rely on dictionary definitions or inconsistent judicial practice, to inform them of whether their real estate is taxable or not. New definitions We should also appreciate the attempt to define the concept of real estate linked to business activity. The new definition is very broad, as it encompasses all properties owned by an entrepreneur unless they cannot be used in business for technic