Taxation of Historical and Artistic Real Estate

Taxation of Historical and Artistic Real Estate

The article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interest is discussed. Secondly, a group of indirect taxes and levies should be taken i...

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Bibliographic Details
Main Author:	Maria Pia Nastri
Format:	Article
Language:	English
Published:	Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2018-06-01
Series:	Prawo Budżetowe Państwa i Samorządu
Subjects:	taxation of real estate income tax indirect taxes local taxes historical and artistic heritage Italy
Online Access:	http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.008/15189
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