Legal Status of Monument Buildings in the Context of Enterprise Asset Management

The purpose of the article is to present regulations relating to monument buildings in various areas of law in the Polish legal system. One of the key aspects is to examine the way of regulating the status of monument buildings in tax law. The article is divided into three parts in which the authors discuss the following issues: civil law regulations, the status of monument buildings in accounting law and taxation of monument buildings. Within the Polish legal system, heritage buildings are typically subject to different regulations than other real estate, as shown in this study.