Paper details
| Title: | Exemption from tax on the sale of a farm holding as a form of a de minimis help in agriculture | |
| Author: | Anna Trela | |
| Year: | 2017 | |
| Number: | 1(17) | |
| Pages: | 63–80 | |
| DOI: | 10.14746/spp.2017.1.17.3 | |
| ISSN: | 2300-3936 | |
| Keywords: | tax exemption – tax – farm holding – de minimis help in agriculture – Regulation EC No 1408/2013 | |
| Content: | Summary PDF | Full text PDF (PL) |