NSA issued a resolution on silos
Today, the NSA issued a resolution on silos, stating that an object which is a structure within the meaning of the Construction Law may be a building within the meaning of the real estate tax regulations, if its characteristic feature is its usable area.
– If the NSA had stopped at the statement that an object which is a structure within the meaning of the Construction Law may be a building for the purposes of property tax, this would have been the best solution. And this is what both the taxpayers and the tax authorities really expected. Unfortunately, NSA added a reservation which not only does not end the disputes, but actually deepens and intensifies them. Firstly, because it introduces additional features to recognise a facility as a building within the meaning of the real estate tax, and secondly, these features are completely vague – comments Michal Nielepkowicz, tax advisor and partner at Thedy & Partners.
In spite of everything, congratulations in particular to Paweł Banasik and Marek Gizicki for bravely representing the taxpayer’s interests before the NSA, who in a very vivid manner tried to present the situation in the case – which, after all, concerns not only taxpayers but also tax authorities and the impact of the NSA resolution on the practice of applying real estate tax regulations. The experts’ opinion was shared by state authorities, such as the SME Envoy and the RPO. Unfortunately, the NSA did not share the concerns presented.
A more detailed commentary by our Experts Michał Nielepkowicz and Piotr Kalemba will appear in tomorrow’s press.