Dochody gmin z tytułu obrotu nieruchomościami

Abstract

Commune is one of the participants in the real estate market. The revenues from the trade in the real property owned by the commune are a component of the revenues from the commune’s assets. The commune has a considerable influence on this type of revenues unlike on other types of revenues. The influence is manifested in the possibility of determining the type, structure and amount of such revenues. However, the size of such revenues depends on the legal solutions adopted by the legislator. The article presents the legal limitations concerning the trade in the real property owned by the commune and the impact of such limitations on the commune’s revenues.