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

Author

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  • Iwona Zarêba

    (Uniwersytet Ekonomiczny w Krakowie, Studium Doktoranckie Wydzia³u Finansów)

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.

Suggested Citation

  • Iwona Zarêba, 2015. "Controversies in Connection with the Definition of a Building Structure in the Polish Property Tax," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 91, pages 29-34, March.
    • Handle: RePEc:kra:journl:y:2015:i:91:p:29-34
    DOI: 10.14659/worej.2015.91.04
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    More about this item

    Keywords

    building structure; construction device; property tax;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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