Description

• Title:
  Opodatkowanie silosów podatkiem od nieruchomości – glosa krytyczna do wyroku Naczelnego Sądu Administracyjnego z dnia 17 października 2019 r., sygn. II FSK 3126/17
• Creator:
  Bębenek, Dominika;
  Deneka, Nicole;
  Wójcik, Weronika
• Contributor:
  Bębenek, Dominika - Studentka na Wydziale Prawa i Administracji Uniwersytetu Jagiellońskiego w Krakowie;
  Deneka, Nicole - Studentka na Wydziale Prawa i Administracji Uniwersytetu Jagiellońskiego w Krakowie;
  Wójcik, Weronika - Studentka na Wydziale Prawa i Administracji Uniwersytetu Jagiellońskiego w Krakowie;
  Bębenek, Dominika - dominika.bebenek@student.uj.edu.pl;
  Deneka, Nicole - nicole.deneka@student.uj.edu.pl;
  Wójcik, Weronika - w.wojcik@student.uj.edu.pl
• Description:
  The gloss highlights the problem of taxation of construction objects, which despite having all features of a building as defined by property tax law, are qualified as structures by the administrative organs. In a discussed decision, the Supreme Administrative Court (SAC) has ruled that for property taxation purposes, a sugar silo should be qualified as a structure, not as a building (in the sense of provision 1a section 1 of Taxes and Local Fees Act). SAC’s decision matches the opinions of the administrative organs and the court of lower instance. SAC’s reasoning is mainly based on a teleological interpretation of provisions of tax law and building law. The court comes to a controversial conclusion and posits the thesis that to qualify a construction object as a building, its functional elements such as purpose, equipment, and the way and possibility of using this object as a whole, should be taken into account. The gloss argues that this kind of interpretation causes the addition of another, non-statutory premise of qualifying construction object as a building. The decision in question constitutes the preservation of relatively consistent administrative courts’ jurisprudence, which the authors mean to criticize. The gloss aims to show that this decision constitutes a repetition of jurisprudence from before the Constitutional Tribunal’s sentence of 13 December 2017, ref. no. SK 48/15 and includes theses inconsistent with its content, as well as with the literal interpretation of provisions – similarly to previous verdicts in analogous cases, released after the Constitutional Tribunal’s sentence.
• Object availability:
  free access
• Rights: https://creativecommons.org/licenses/by-nc-nd/4.0
• Date:
  2021.12.21;
  2020.09.30
• Type:
  Article
• Language:
  Polish
• Format:
  application/pdf
• Publisher:
  Wydawnictwo Uniwersytetu Łódzkiego
• Relation:
  Kwartalnik Prawa Podatkowego;3
• Subject:
  property tax;
  building;
  structure;
  tax law;
  silo;
  podatek od nieruchomości;
  budynek;
  budowla;
  prawo podatkowe;
  silos
• Identifier:
  1509-877X;
  http://hdl.handle.net/11089/40166 ;
  2658-0349;
  10.18778/1509-877X.2020.03.01
• Data provider:
  Repozytorium Uniwersytetu Łódzkiego
• Can I use it?:
  check license
• Type:
  image