Better review your settlements
In light of the recent resolution of the 7th Judges, some real estate owners may gain in terms of tax, but some will lose - writes Rzeczpospolita.
Michał Nielepkowicz, tax adviser, partner in Thedy & Partners, criticises the resolution in the newspaper. In his opinion, the NSA, by introducing the criterion of usable floor area into the definition of a building, entered the competence of the legislator, which is unacceptable.
– It appears from the resolution that for the NSA, a building is a construction object whose dominant feature is its usable area. And this opens up a huge field for further disputes. Taxpayers, as well as self-governments, will have to figure out what, in a given case, is the leading feature, and it will not be easy at all – explains Michał Nielepkowicz.
Michał Nielepkowicz adds, the effects of applying the latest NSA resolution on property tax may be radically different. Everything depends on the type but also on the approach to taxation of an object.
– Even in the case of silos, their tax classification is not a foregone conclusion. And what is interesting – their owners may even pay less. This is particularly true for older silos, which have very often been taxed as buildings. Therefore, it is all the more important to review your facilities in the light of the justification of the resolution, the expert explains.
Sygn. akt III FPS 1/21.
The entire article was published in Rzeczpospolita of 19 November 2021, p. N3