Revolutionary verdict of the Constitutional Court on structures
We have an absolutely groundbreaking verdict from the Constitutional Court on property tax. It concerns the taxation of structures. This is the case of a client whom the Thedy & Partners team had the pleasure of representing before the Court. It must be clearly emphasised - there has never been such a judgment before. This is an incredible success.
– Many companies gave up along the way, but we fought to the end and in our case, in which we represented our client, the CT delivered a landmark judgment. Everyone expressed the opposite view, the tax authorities, the administrative courts at the level of the WSA and the NSA, the Parliament and the Attorney General, who argued that the proceedings before the TK had to be discontinued because the Court had already issued judgments on particular property tax issues. Other taxpayers also gave up along the way. However, our argumentation convinced the TC to issue another judgment on property tax. And it is a verdict that is so extremely important – Michał Nielepkowicz, tax advisor, partner at Thedy & Partners, commented hotly just after the hearing.
When considering the constitutional complaint, the Court took into account our position and issued a judgment stating that the entire tax definition of a structure is unconstitutional. Although the CT has postponed the entry into force of the judgment for 18 months, the key point is the declaration of the unconstitutionality of constructions itself.
– This means that the real estate tax regulations will have to be rewritten, something we have been calling for for a long time, pointing out that – as experts in this area – we are at the disposal of the Ministry of Finance, adds Michał Nielepkowicz.