Studia Iuridica 2022
DOI: 10.31338/2544-3135.si.2022-91.23
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Definicja Prawna Wartości Rynkowej W Teorii I Praktyce Wyceny Nieruchomości W Polsce

Abstract: The authors of this paper emphasize the need for an in-depth analysis of the definition of property market value. In Polish law methods of property valuation is regulated predominantly by the Act on real estate management, the Regulation of the Council of Ministers on real estate valuation and preparation of a valuation report, and by two acts on taxation – on civil law transactions and on tax on personal income. It has been shown that the terms used in these regulations, such as “market value”, “price”, “comp… Show more

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