Controversies in Connection with the Definition of a Building Structure in the Polish Property Tax

Iwona Zarêba
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Iwona Zarêba: Uniwersytet Ekonomiczny w Krakowie, Studium Doktoranckie Wydzia³u Finansów

World of Real Estate Journal (Swiat Nieruchomosci), 2015, issue 91, 29-34

Abstract: The fact of linking the annual rate of property tax with the value of a building structure results in a constant, significant financial burden in the budgets of companies. Simultaneously, the definition of a building structure is vague, which causes difficulties for taxpayers and leaves space for open-ended interpretations of tax authorities. The size of the problem is represented by numerous legal cases in relation to the building structure definition and in particular, by the definition analysis conducted by the Constitutional Tribunal. Presently, the change of the definition of the building structure is postulated.

Keywords: building structure; construction device; property tax (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:kra:journl:y:2015:i:91:p:29-34

DOI: 10.14659/worej.2015.91.04

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