Citizen awareness of the relationship between taxes andstate expenditures and its impact on the sense of dutyto pay public liabilities

The regulation of exemption from tax on civil law acts for the sale of the first accommodation raises significantand multidimensional doubts as to the scope of its regulation. They concern in particular the possibility of applyingthe exemption to the sale of a share in real estate ownership right (or other rights) enabling the satisfactionof housing needs. The tax authorities consistently express a categorical opinion that this is unacceptable. Thisposition raises serious objections. They lead to the formulation of the thesis that not only the sale of a specificright, but also the sale of a share in it may be exempt from tax on civil law acts.