Abstract

The Supreme Administrative Court of Poland, in justification of verdict under gloss, once again confirmed that the “acquirement” within the meaning of article 10 section 1 point 8 of the act on personal income tax means any type of acquirement regarding property law. That also includes acquirement by establishing separate ownership of a property. The date of establishment, from which the five year term starts, is the day of writing the acquired property in the real-estate register, no matter the circumstances of the time of signing the agreement regarding the issue.