What do we pay property tax on? This is not an absurd question
on? This is not an absurd question The problem is not only with land, because it is taxed on the surface area. In the case of buildings and structures, the matter is neither obvious nor simple. Here, absurdity chases absurdity. Until recently, a light bulb could be taxed. Today, municipalities supported by courts demand tax on fuel distributors and other typical technical equipment,’ Paweł Wyporski and Krzysztof Iżel of Thedy & Partners write for Business Insider Polska.
At first glance, the Act regulating the real estate tax raises all the necessary issues posed to the tax law by Article 217 of the Constitution of the Republic of Poland – it specifies the entities on which the tax is imposed, determines the maximum tax rates, establishes the circle of entities exempt from taxation and, finally, determines the subject of taxation. However, the lapidary wording of Article 2 of the Act on Local Taxes and Fees, in which the legislator defined the subject of taxation, raises more questions than it answers. While it is relatively easy for taxpayers to determine on this basis whether they should pay tax on their land, the answer to the basic question remains problematic – is a given object a building, a structure or perhaps not taxable at all?
What do Thedy & Partners experts write about in the article?
- Silos – a sine wave of case law
- Facilities inside buildings – are they taxable?
- Technical and utilitarian integrity – Taxation of technical equipment
- Whole technical-utility tax practice until 2015.
- Entire technical-utility tax practice after 2015.
You can read the entire article at this link: Podatek od nieruchomości. Absurdalne wymogi do zmiany (businessinsider.com.pl)