The Supreme Administrative Court dealt with silos again
Today the Supreme Administrative Court, in a “remote hearing”, considered cases concerning silos. Once again, the question was whether they are buildings or structures – due to the functions performed.
– Let us recall that the classification of objects for the purposes of Real Estate Tax as buildings or structures has been a long-standing dispute. The Constitutional Tribunal has already expressed its opinion in this respect, indicating that the function does not matter. If a building object has a roof, building partitions, a foundation and is permanently connected to the ground, it is a building and not a structure (ref. SK 48/15). Despite this ruling of December 13, 2017, administrative courts did not follow it as regards silos, making the amount of Real Estate Tax dependent on the function of the object – recalls Piotr Kalemba, tax advisor, senior manager cooperating with Thedy & Partners.
Currently, there are about 200 such cases pending in the NSA. Hence, the court decided to refer the case for a resolution, asking the question: “Can a building object which is a structure within the meaning of art. 3.3 of the Construction law in connection with art. 1a.1.2 of the Act on local taxes and fees be regarded for Real Estate Tax purposes as a building within the meaning of art. 1a.1.1 of the Act on local taxes and fees “.
– Let us hope that finally the controversy in this area will be ended and the NSA will recognise silos as buildings on the grounds of the Act on local taxes and fees – adds Piotr Kalemba.