Taxation of parking place in residential buildings. Glosa to the judgment of the constitutional court of 18 October 2023 ref. Act No SK 23/19
 
More details
Hide details
1
WSEI University in Lublin, Poland
 
2
UMCS University in Lublin, Poland
 
3
Alcide De Gasperi University of Euroregional Economy in Józefów, Poland
 
 
Submission date: 2023-12-04
 
 
Acceptance date: 2023-12-06
 
 
Publication date: 2023-12-18
 
 
Corresponding author
Tomasz Wołowiec   

WSEI University in Lublin, Poland
 
 
JoMS 2023;54(Numer specjalny 5):758-771
 
KEYWORDS
TOPICS
ABSTRACT
On 18 October 2023, the Constitutional Tribunal handed down its second 'revolutionary' verdict in three months on the grounds of property tax (ref. SK 23/19), once again stating the unconstitutionality of the provisions of the law governing it - this time only with regard to a specific interpretation of the provisions. Indeed, the Court found that both the definition of a building and the provisions on property tax rates are unconstitutional to the extent that they would result in the recognition that garages with separate ownership located in residential buildings are to be taxed at the rate for other (higher) buildings and not at the rate provided for residential buildings.
REFERENCES (7)
1.
Act of 12 January 1991 on local taxes and fees (consolidated text: Journal of Laws of 2010, No. 95, item 613, as amended).
 
2.
Judgment of the Constitutional Tribunal of 18 October 2023 (ref. SK 23/19).
 
3.
Judgment of the Constitutional Court of 13 December 2017, (ref. SK 48/15).
 
4.
Judgment of the Constitutional Tribunal of 24 February 2021 (ref. SK 39/11).
 
5.
Judgment of the Constitutional Tribunal of 4 August 2023, (ref. SK 14/21).
 
6.
Judgment of the Constitutional Tribunal of 18 October 2023 (file SK 23/19).
 
7.
The judgment of the Supreme Administrative Court of 27 February 2012 (ref. II FPS 4/11).
 
eISSN:2391-789X
ISSN:1734-2031
Journals System - logo
Scroll to top