Portal fpg24: For the lockdown period, property tax should be lower
During the pandemic, entrepreneurs were not allowed to run their business and thus did not receive revenue. Since they did not run a company and did not use real estate in the business they were running, they should not pay property tax at the highest rates for this period - writes portal fpg24.pl.
Michal Nielepkowicz, tax adviser and partner at Thedy & Partners, was asked for his opinion on the matter. He stressed that the administrative courts persistently deny entrepreneurs the right to a lower rate in property tax for the pandemic period in the analysed cases. This is an absurd approach that should be changed. Taxpayers who own shopping centres or shopping malls against which business bans have been imposed (affecting most of the industries in which tenants in such shopping centres operate) should clearly be entitled to lower property tax rates for the pandemic period. For a simple reason: if, by virtue of the restrictions and bans put in place for the pandemic period, their contracts with their tenants were terminated or those tenants stopped paying rent during the pandemic period because they could not operate a business and, as a result, the revenue side of the taxpayers who own the shopping centres deteriorated drastically, one cannot close one’s eyes and pretend that the cost side is to remain unchanged. And that means straightforwardly that the cost in the form of property tax should be reduced. After all, it is obvious to everyone that the designated entrepreneurs could not and did not carry out their business activities in an uninterrupted manner during the pandemic period. And this is not only justified by the tax legislation, the content of which has been prejudged by the Constitutional Court, but also by an elementary sense of fairness and social justice.
Full article: Za okres lockdownu podatek od nieruchomości powinien być niższy – Forum Polskiej Gospodarki (fpg24.pl)