The distributor has a servant function to the tank
From the point of view of the Tax Act, a filling station is a set of facilities, each of which requires assessment for property tax, the Supreme Administrative Court has ruled, and the ruling is described in Rzeczpospolita.
Piotr Kalemba, a tax adviser and senior manager cooperating with the law firm Thedy & Partners, commented on the indicated verdict at the newspaper’s request.
– It is pleasing that, in the NSA’s view, a petrol station – from the perspective of property tax – cannot be viewed as a single building object. In this respect, each object requires an individual assessment as to whether it constitutes a taxable building or structure. However, it is impossible to agree with the NSA that fuel dispensers constitute building fixtures and, consequently, structures in the light of the Local Taxes and Charges Act. For although the catalogue of construction equipment is open in nature, in accordance with the jurisprudence of the Constitutional Tribunal, only construction equipment that meets the characteristics of Article 3(9) of the Construction Law may be subject to taxation. And distributors do not meet it. This is because they are not mentioned by name in the definition of construction equipment, nor are they similar to the objects indicated in this definition. Therefore, they cannot be subject to taxation,” he explained.
The entire article can be read in Rzeczpospolita of 2 June 2023, page A14