{"id":253043,"date":"2021-10-05T08:09:38","date_gmt":"2021-10-05T08:09:38","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/vykorystannia-zemli-bez-pravovstanovliuiuchykh-dokumentiv-pl\/04\/2026\/"},"modified":"2026-04-27T17:20:18","modified_gmt":"2026-04-27T17:20:18","slug":"vykorystannia-zemli-bez-pravovstanovliuiuchykh-dokumentiv-pl","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/pl\/vykorystannia-zemli-bez-pravovstanovliuiuchykh-dokumentiv-pl\/10\/2021\/","title":{"rendered":"U\u017cytkowanie gruntu bez dokument\u00f3w tytu\u0142owych"},"content":{"rendered":"

Op\u0142ata gruntowa jest obowi\u0105zkow\u0105 op\u0142at\u0105 w ramach podatku od nieruchomo\u015bci, uiszczan\u0105 w formie podatku gruntowego lub czynszu za grunty stanowi\u0105ce w\u0142asno\u015b\u0107 pa\u0144stwow\u0105 i komunaln\u0105, zgodnie z definicj\u0105 zawart\u0105 w paragrafie 14.1.147 ust. 14 ust. 1 art. 14 Ordynacji podatkowej Ukrainy.<\/p>\n

Zgodnie z art. 269 \u200b\u200bKodeksu p\u0142atnikami podatku gruntowego s\u0105 w\u0142a\u015bciciele dzia\u0142ek, udzia\u0142y w gruntach (udzia\u0142y) oraz u\u017cytkownicy grunt\u00f3w. Przedmiotem opodatkowania podatkiem gruntowym zgodnie z przepisami art. 270 Kodeksu s\u0105 dzia\u0142ki stanowi\u0105ce w\u0142asno\u015b\u0107 lub u\u017cytkowane oraz udzia\u0142y w gruntach (udzia\u0142y) stanowi\u0105ce w\u0142asno\u015b\u0107. Podstaw\u0105 obliczenia podatku gruntowego s\u0105 dane Pa\u0144stwowego Katastru Grunt\u00f3w (klauzula 286 ust. 1 art. 286 Kodeksu).<\/p>\n

Zgodnie z klauzul\u0105 287 ust. 1 art. 287 Kodeksu, w\u0142a\u015bciciele grunt\u00f3w i u\u017cytkownicy grunt\u00f3w wnosz\u0105 op\u0142at\u0119 za grunt od dnia powstania prawa w\u0142asno\u015bci lub prawa do korzystania z dzia\u0142ki. W przypadku wyga\u015bni\u0119cia prawa w\u0142asno\u015bci lub prawa do u\u017cytkowania gruntu, op\u0142at\u0119 gruntow\u0105 uiszcza si\u0119 za faktyczny okres w\u0142asno\u015bci lub u\u017cytkowania gruntu w roku bie\u017c\u0105cym.<\/p>\n

Jednocze\u015bnie zwracamy uwag\u0119 w\u0142a\u015bcicieli i u\u017cytkownik\u00f3w grunt\u00f3w, \u017ce faktyczni u\u017cytkownicy dzia\u0142ek zobowi\u0105zani s\u0105 do wystawienia dokument\u00f3w uprawniaj\u0105cych do dysponowania tymi dzia\u0142kami zgodnie z trybem i terminami zgodnymi z obowi\u0105zuj\u0105cymi przepisami.<\/p>\n

Korzystanie z dzia\u0142ek bez w\u0142a\u015bciwej rejestracji praw stanowi naruszenie norm prawa gruntowego.<\/p>\n

Organ samorz\u0105du terytorialnego, kieruj\u0105c si\u0119 normami art. 377 Kodeksu cywilnego Ukrainy, art. Sztuka. 120, 125, 126 i 206 Kodeksu gruntowego Ukrainy, mo\u017ce podnosi\u0107 kwesti\u0119 odszkodowania za szkody wyrz\u0105dzone (art. 1166, 1167 Kodeksu cywilnego Ukrainy) przez u\u017cytkownik\u00f3w grunt\u00f3w (osoby prawne i osoby fizyczne), kt\u00f3rzy korzystaj\u0105 z grunt\u00f3w bez prawid\u0142owo sporz\u0105dzonych dokument\u00f3w uprawniaj\u0105cych do korzystania z dzia\u0142ek, w formie nieuiszczonego czynszu za dzia\u0142ki b\u0119d\u0105ce w\u0142asno\u015bci\u0105 pa\u0144stwow\u0105 lub komunaln\u0105.<\/p>\n

\u0179r\u00f3d\u0142o: www.visnuk.com.ua<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"

Op\u0142ata gruntowa jest obowi\u0105zkow\u0105 op\u0142at\u0105 w ramach podatku od nieruchomo\u015bci, uiszczan\u0105 w formie podatku gruntowego lub czynszu za grunty stanowi\u0105ce w\u0142asno\u015b\u0107 pa\u0144stwow\u0105 i komunaln\u0105, zgodnie z definicj\u0105 zawart\u0105 w paragrafie 14.1.147 ust. 14 ust. 1 art. 14 Ordynacji podatkowej Ukrainy. Zgodnie z art. 269 \u200b\u200bKodeksu p\u0142atnikami podatku gruntowego s\u0105 w\u0142a\u015bciciele dzia\u0142ek, udzia\u0142y w gruntach (udzia\u0142y) […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-253043","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"\nU\u017cytkowanie gruntu bez dokument\u00f3w tytu\u0142owych - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/localhost:8081\/vykorystannia-zemli-bez-pravovstanovliuiuchykh-dokumentiv\/10\/2021\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"U\u017cytkowanie gruntu bez dokument\u00f3w tytu\u0142owych - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430\" \/>\n<meta property=\"og:description\" content=\"Op\u0142ata gruntowa jest obowi\u0105zkow\u0105 op\u0142at\u0105 w ramach podatku od nieruchomo\u015bci, uiszczan\u0105 w formie podatku gruntowego lub czynszu za grunty stanowi\u0105ce w\u0142asno\u015b\u0107 pa\u0144stwow\u0105 i komunaln\u0105, zgodnie z definicj\u0105 zawart\u0105 w paragrafie 14.1.147 ust. 14 ust. 1 art. 14 Ordynacji podatkowej Ukrainy. 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