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Marcin Wiącek therefore asks the chairmen of the Sejm’s Justice Human Rights Committee the Senate’s Rule of Law, Human Rights Petitions Committee to consider taking a legislative initiative in this regard. Links in the text of the article may refer directly to the relevant documents in the LEX program You must be logg in to view these documents Access to the content of documents in the LEX program depends on the licenses you have. Author Christopher Sobczak Czytaj więcej Income under the lease agreement not for every lessor Date add Source iStock Income from gratuitous services under the lease agreement arises with the lessor only when the property owner achieves a real financial benefit.

This includes expenses made

By the lessee Revenue will not arise if the market value of the lessee’s outlays is settl as part of the ruc rent payment. This was confirm by the director of KIS. Share the article add to Favorites A request for a tax interpretation regarding the settlement of CIT in connection with the termination of the lease leaving the subject of the lease with the lessor was Sweden Phone Numbers List submitt by a limit liability company, one of the objects of which is the rental management of real estate. As indicat in the application, the company was approach by an entity interest in constructing a hotel building on one of its properties due to the attractiveness of the location. The applicant does not want to sell the plot, so the parties are trying to conclude a lease agreeme ntundevelop plot.

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Under the agreement the lessee

Will be oblig to pay the lease rent to the company, while the company will give the lessee a plot of l to use it derive benefits from it. Moreover, the lessee will be entitl to make outlays at his own expense that increase the value or usefulness of the subject BTC Database EU of the agreement, because according to the agreement, the lessee will carry out at his own expense the investment consisting in the construction of a hotel building on the l to which the applicant has a legal title. The lease rent is to be determin in accordance with the market value. See the line of jurisprudence in LEX Claims for reimbursement of outlays in the event of the sale of a leas item during the lease term.

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