Published: 2019-09-291

Legal and tax aspects of reprivatization

Edyta Jóźwiak
Acta Scientiarum Polonorum Administratio Locorum
Section: Articles


This publication is devoted to reprivatization and processes related to its implementation. Based on legal and tax issues, and also on the political situation in Poland, the author wants to show the effects of reprivatization in Poland. But not only in the individual dimension, how does it affect individual citizens, but also what effect it will have on the whole economy country. Warsaw real estate plays a major role in the article, however, it should be noted that the problem affects not only the capital, but is of a national character, and basing itself on the example of Warsaw tenement houses only has a better illustrate of the problem. Understanding reprivatization, its nature, goals and effects is a fundamental issue in building a new economy. This dependence seems to be understood by both publicists and politicians who have recently taken actions aimed at creating new legal regulations.


nationalization, reprivatization of real estate, tax law, , tax on natural persons, value-added tax, national legislation

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Jóźwiak, E. (2019). Legal and tax aspects of reprivatization. Acta Scientiarum Polonorum Administratio Locorum, 18(3), 275–284.

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