Courts are divided in assessing the impact of lockdown. Companies are fighting for lower taxes
The lockdown itself did not give grounds for remission of real estate tax, the courts claim - Rzeczpospolita writes.
Michał Nielepkowicz, tax advisor, partner at Thedy & Partners commenting on the case on the pages of the newspaper, emphasised that there is no way to agree with the position of the courts in the rulings commented on, and on any level. First of all, on the merits, but the worst thing is that administrative courts in Poland have no awareness of the realities of doing business and cannot understand the situation of taxpayers. And their position amounts to some theorising completely detached from these realities. It should be emphasised once again: The CT has determined that when a property cannot be used in the course of a business, no tax is due at the highest rate. How, then, can this be completely denied and the entrepreneur be denied the application of the lower rate? And the position of the courts denying them the right to a lower rate in property tax for the pandemic period is a clear example of this absurdity.
You can read the entire article in Rzeczpospolita of 4 January 2023.