A revolution in taxes on buildings and structures awaits us
The definition of structures contained in the Local Taxes and Fees Act is unconstitutional, the Constitutional Tribunal ruled. The verdict concerned silos, but it will also be relevant for e.g. gas networks, cable infrastructure and roads, writes Dziennik Gazeta Prawna.
– ‘This is a revolutionary ruling,’ says Michał Nielepkowicz, author of the constitutional complaint, tax adviser and partner at Thedy & Partners.
Although the Constitutional Tribunal stated explicitly that the previous rulings remain in force, the expert has no doubt that the verdict will be taken into consideration by administrative courts. Michal Nielepkowicz emphasises that although the constitutional complaint concerned silos, it will be relevant to the taxation of all properties that are not buildings, such as transmission networks, gas networks, cable infrastructure and roads.
According to Michal Nielepkowicz, there is no doubt that the case law will now change.
You can read the entire article in Dziennik Gazeta Prawna of 5 July 2023, pages A1 and B2