Abstract

The purpose of the article is to answer the question whether the act of acquisition of real estate or a cooperative ownership right to premises as part of enforcement proceedings, enforcement proceedings in administration, restructuring proceedings and bankruptcy proceedings is subject to tax on civil law transactions. The author will answer the question what the rate of tax on civil law transactions is, what is the basis on which the tax on civil law transactions should be paid, and whether there are provisions allowing exemption from the tax on civil law transactions.