Home / Dz.U. 1955 nr 21 poz. 136
Decree of May 20, 1955, on land taxes and fees.
Dekret z dnia 20 maja 1955 r. o podatkach i opłatach terenowych.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1955-05-20
Entry into force
1955-05-31
Texts
Related acts
Repealing Acts (1)
Repealed Acts (1)
- Law of February 26, 1951, on territorial taxes. · 1955-01-01
Acts Declared Repealed (2)
- Order of the Minister of Finance of April 16, 1951, on determining the period for which the due rent (rental value) or payment to the Housing Economy Fund constitutes the basis for taxation in the premises tax. · 1955-01-01
- Regulation of the Minister of Finance of May 12, 1951, on the implementation of certain provisions of the law on local taxes. · 1955-01-01
Implementing Regulations (24)
- Regulation of the Minister of Finance of November 30, 1972, on the amount and collection of tax on premises in buildings managed or administered by certain socialized economy units.
- Resolution No. 258 of the Council of Ministers of October 3, 1972, on the fee for transport carried out in Poland by trucks and buses registered abroad.
- Resolution No. 33 of the Council of Ministers of January 28, 1969, on the financial management of residential building administrations of national councils.
- Order of the Minister of Finance of December 21, 1968, on the procedure for collecting fees from means of transport.
- Order of the Minister of Communications of June 14, 1969, amending the order on the reduction and lump-sum payment for transport carried out in Poland by trucks registered abroad.
- Order of the Minister of Transport of December 8, 1967, on the reduction and lump-sum payment of the transport fee for carriage performed in Poland by trucks registered abroad.
- Order of the Minister of Transport of December 8, 1967, on exemption from the transport fee for carriage performed in Poland by trucks registered abroad.
- Resolution No. 212 of the Council of Ministers of August 18, 1967, concerning the fee for transport carried out in Poland by trucks registered abroad.
- Regulation of the Minister of Finance of March 31, 1966, on the amount and collection of tax on premises in buildings administered by national council housing administration offices and housing cooperatives.
- Resolution No. 316 of the Council of Ministers of December 21, 1965, on the financial management of residential building administrations of national councils.
- Order of the Minister of Finance of January 15, 1963, on determining the rental value for the purposes of assessing real estate tax and premises tax for unoccupied and unconceded buildings.
- Resolution No. 232 of the Council of Ministers of July 20, 1960, on the principles of financial organization and the financial system of residential building management.
- Regulation of the Minister of Finance of August 12, 1955, on the collection of fees for means of transport and bicycles.
- Regulation of the Minister of Finance of June 13, 1955, on defining a separate tax unit for real estate managed by municipal housing administration bodies and on the assessment and collection of local tax and municipal tax on these properties.
- Regulation of the Minister of Finance of June 13, 1955, on determining the rental value for the purposes of assessing property tax and local tax for unoccupied and unleased buildings.
- Regulation of the Minister of Internal Trade of December 9, 1955, on the principles of rewarding employees of markets run by national councils on budget.
- Regulation of the Council of Ministers of June 12, 1973, on market fees.
- Regulation of the Council of Ministers of April 30, 1973 on the amount of spa fee in the town of Zakopane.
- Regulation of the Minister of Finance of July 15, 1964, on transferring the tax liability for real estate owned by the State to certain natural and legal persons.
- Regulation of the Council of Ministers of August 21, 1959, on the amount of spa fee in Sopot.
- Resolution No. 19 of the Council of Ministers of January 27, 1966, on the transfer of local taxes to housing construction cooperatives.
- Order of the Minister of Finance of August 8, 1975, on the total or partial exemption from real estate and premises taxes for certain buildings and on determining the rental value for the purposes of assessing real estate tax on these buildings.
- Resolution No. 54 of the Council of Ministers of March 9, 1973, on the financial management of residential building administrations.
- Regulation of the Minister of Communication of January 5, 1973, on exemptions from fees for transport carried out in Poland by buses registered abroad.
Amending Acts (4)
- Law of July 1, 1958 on amending the decree on land taxes and fees. · 1959-01-01
- Law of December 21, 1962, on the amendment of the decree on certain land taxes and fees. · 1963-01-01
- Law of 11 November 1965 on extending the powers of rural national councils in tax matters and on improving the assessment and collection of taxes and other monetary dues in rural communities. · 1965-11-17
- Law of December 10, 1965, on amending the decree on certain land taxes and fees. · 1966-03-15
Information on Consolidated Text (1)
References (1)
Acts referring to this act
- Repealing Acts: Law of February 26, 1951, on territorial taxes.
- Repealed Acts: Law of December 19, 1975 on certain land taxes and fees.
- Amended Acts: Law of December 10, 1965, on amending the decree on certain land taxes and fees.
- Amended Acts: Law of 11 November 1965 on extending the powers of rural national councils in tax matters and on improving the assessment and collection of taxes and other monetary dues in rural communities.
- Amended Acts: Law of December 21, 1962, on the amendment of the decree on certain land taxes and fees.
- Amended Acts: Law of July 1, 1958 on amending the decree on land taxes and fees.
- References: Regulation of the Minister of Internal Trade of December 9, 1955, on the principles of rewarding employees of markets run by national councils on budget.
- References: Regulation of the Minister of Finance of December 17, 1955, on the classification of State budget revenues and expenditures.
- References: Instruction of the Minister of Finance of August 12, 1955, on the collection of fees for means of transport: cars, tractors, buses, motorcycles, bicycles, and carts with auxiliary engines with a displacement exceeding 50 cubic centimeters.
- References: Regulation of the Council of Ministers of December 20, 1974 on the amendment of the amount of tax on gratuitous acquisition of property rights and the amount of certain fees.
- References: Order of the Minister of Finance of March 4, 1966, on the partial discontinuation of determining tax liabilities regarding real estate and premises tax.
- References: Regulation of the Minister of Finance of July 26, 1965, on the collection of spa fees.
- References: Regulation of the Minister of Finance of March 25, 1968, on the complete or partial waiver of the determination of tax liabilities regarding real estate and premises tax, and on the suspension of the collection of premises tax.
- References: Order of the Minister of Finance of February 11, 1957, on the classification of state budget revenues and expenditures.
- References: Order of the Minister of Finance of December 21, 1968, on the procedure for collecting fees from means of transport.
- References: Instruction of the Minister of Finance of August 12, 1955, on the collection of fees for bicycles, transport bicycles, bicycles and carts with auxiliary engines with a displacement up to 50 cubic centimeters, and motorcycles with engines of such displacement.
- References: Regulation of the Minister of Internal Trade and the President of the State Prices Commission of July 29, 1955, on establishing the amount and procedure for collecting fees for the use of commercial facilities at marketplaces.
- References: Instruction of the Minister of Finance of August 12, 1955, on the collection of fees for means of transport: motorboats, rowing and sailing boats, ferries, cargo boats, and keel yachts.
- References: Budget Law for 1975 of December 17, 1974.
- Legal Basis: Order of the Minister of Finance of January 15, 1963, on determining the rental value for the purposes of assessing real estate tax and premises tax for unoccupied and unconceded buildings.
- Legal Basis: Resolution No. 232 of the Council of Ministers of July 20, 1960, on the principles of financial organization and the financial system of residential building management.
- Legal Basis: Regulation of the Minister of Internal Trade of December 9, 1955, on the principles of rewarding employees of markets run by national councils on budget.
- Legal Basis: Regulation of the Minister of Finance of August 12, 1955, on the collection of fees for means of transport and bicycles.
- Legal Basis: Regulation of the Minister of Finance of June 13, 1955, on defining a separate tax unit for real estate managed by municipal housing administration bodies and on the assessment and collection of local tax and municipal tax on these properties.
- Legal Basis: Regulation of the Minister of Finance of June 13, 1955, on determining the rental value for the purposes of assessing property tax and local tax for unoccupied and unleased buildings.
- Legal Basis: Resolution No. 19 of the Council of Ministers of January 27, 1966, on the transfer of local taxes to housing construction cooperatives.
- Legal Basis: Regulation of the Council of Ministers of June 12, 1973, on market fees.
- Legal Basis: Regulation of the Council of Ministers of April 30, 1973 on the amount of spa fee in the town of Zakopane.
- Legal Basis: Regulation of the Minister of Finance of July 15, 1964, on transferring the tax liability for real estate owned by the State to certain natural and legal persons.
- Legal Basis: Regulation of the Council of Ministers of August 21, 1959, on the amount of spa fee in Sopot.
- Legal Basis: Order of the Minister of Finance of August 8, 1975, on the total or partial exemption from real estate and premises taxes for certain buildings and on determining the rental value for the purposes of assessing real estate tax on these buildings.
- Legal Basis: Resolution No. 54 of the Council of Ministers of March 9, 1973, on the financial management of residential building administrations.
- Legal Basis: Regulation of the Minister of Communication of January 5, 1973, on exemptions from fees for transport carried out in Poland by buses registered abroad.
- Legal Basis: Regulation of the Minister of Finance of November 30, 1972, on the amount and collection of tax on premises in buildings managed or administered by certain socialized economy units.
- Legal Basis: Resolution No. 258 of the Council of Ministers of October 3, 1972, on the fee for transport carried out in Poland by trucks and buses registered abroad.
- Legal Basis: Order of the Minister of Communications of June 14, 1969, amending the order on the reduction and lump-sum payment for transport carried out in Poland by trucks registered abroad.
- Legal Basis: Resolution No. 33 of the Council of Ministers of January 28, 1969, on the financial management of residential building administrations of national councils.
- Legal Basis: Order of the Minister of Finance of December 21, 1968, on the procedure for collecting fees from means of transport.
- Legal Basis: Order of the Minister of Transport of December 8, 1967, on the reduction and lump-sum payment of the transport fee for carriage performed in Poland by trucks registered abroad.
- Legal Basis: Order of the Minister of Transport of December 8, 1967, on exemption from the transport fee for carriage performed in Poland by trucks registered abroad.
- Legal Basis: Resolution No. 212 of the Council of Ministers of August 18, 1967, concerning the fee for transport carried out in Poland by trucks registered abroad.
- Legal Basis: Regulation of the Minister of Finance of March 31, 1966, on the amount and collection of tax on premises in buildings administered by national council housing administration offices and housing cooperatives.
- Legal Basis: Resolution No. 316 of the Council of Ministers of December 21, 1965, on the financial management of residential building administrations of national councils.
- Legal Basis from Art.: Regulation of the Council of Ministers of June 12, 1973, on market fees.
- Legal Basis from Art.: Regulation of the Minister of Finance of November 30, 1972, on the amount and collection of tax on premises in buildings managed or administered by certain socialized economy units.
- Legal Basis from Art.: Regulation of the Minister of Communication of January 5, 1973, on exemptions from fees for transport carried out in Poland by buses registered abroad.
- Legal Basis from Art.: Resolution No. 19 of the Council of Ministers of January 27, 1966, on the transfer of local taxes to housing construction cooperatives.
- Legal Basis from Art.: Regulation of the Minister of Finance of June 13, 1955, on determining the rental value for the purposes of assessing property tax and local tax for unoccupied and unleased buildings.
- Legal Basis from Art.: Resolution No. 316 of the Council of Ministers of December 21, 1965, on the financial management of residential building administrations of national councils.
- Legal Basis from Art.: Regulation of the Minister of Finance of June 13, 1955, on defining a separate tax unit for real estate managed by municipal housing administration bodies and on the assessment and collection of local tax and municipal tax on these properties.