The tax office wants to charge the seller of the agricultural land capital gains tax as if the seller had acquired the agricultural land in 2013 when the land was commuted. The land was actually inherited by the owner in 1999. The Revenue therefore considers that the land was acquired in 2013. Landowners acquire a more homogeneous complex of parcels in the process of land consolidation, while preserving the size and value of the parcels. Therefore, there is no turnover or acquisition, no haggling, but only a stacking of the land of the land consolidation participants, of which the municipality is the investor. It therefore seems to me extremely illogical, indeed absurd, that the tax administration should want to collect a capital gain for such cases, or, in other words, to impose a number of additional bureaucratic procedures and costs on the parties to the procedure. I suggest that all the procedures necessary to exempt such a case as commutation from the Income Tax Act, or to instruct the officials at the offices accordingly, be started immediately.