Warianty tytułu
Pricing of the Right of Perpetual Use in the Process of Ownership Transformation in Poland
Języki publikacji
Abstrakty
Opracowanie zawiera zagadnienia związane z wyceną prawa użytkowania wieczystego gruntu. Problemem zasadniczym jest metodyka wyceny prawa użytkowania wieczystego, oparta na metodzie cenowo-porównawczej z immanentnymi dla niej technikami porównywania gruntów parami oraz analizy statystycznej rynku. Problem ten rozpatrywany jest z punktu widzenia przekształceń własnościowych w Polsce. Artykuł ma na celu ukazanie zniekształceń wartości prawa użytkowania wieczystego gruntu z powodu stosowania przez rzeczoznawców majątkowych różnych wartości wskaźników korygujących to prawo i wykazanie celowości oparcia metodyki wyceny na realnym wskaźniku, korygującym prawo użytkowania wieczystego gruntu w zależności od celu, dla którego sporządza się wycenę.
The article presents the methodology of pricing the right of perpetual use of land in the process of ownership transformation in Poland. Elaboration of this methodology was preceded by studies and analyses of: legal regulations, related literature and documentation of pricing enterprises and their assets in the period from 1990 to 1998. The author's fundamental assumption is that the legal regulations which had been in force until July 1998 and which concerned pricing of the right of perpetual use, permitting the exprets to apply differentiated relations of the value of perpetual use right to the right of ownership, led to decline in the level of the value of perpetual use right and to certain losses sustained by the State Treasury. Moreover, the resolution of the Council of Ministers of 7 July 1997 (implemented by the legislator as of 15 August 1998) as regards detailed pricing of the real estate, as well as principles and procedure of preparing estimations (Dz.U. Nr 98, poz.612.), despite unquestioned advantages is not capable to effectively protect the State Treasury interests which is confirmed by practical experience. Basing on the results studies, the author presents his own pricing conception of the right in question; he points out the convergence of the proposed solutions with certain legal regulations, judicial verdicts and with the related literature. The author's pricing concept can generally be reduced to the pricing of the right of perpetual use according to the same principles as ownership rights, taking into account the period of "utilisation" of the right. The formulation of this concept was preceded by a comparative analysis of the ownership right and the right of perpetual use which made it possible to show similarities and difference between them. The analysis allowed the author to formulate a conclusion that there are no significant differences between those rights (apart from the periods when they were valid) and the
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Strony
112--138
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Typ dokumentu
Bibliografia
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