An overview by Crido, Taxand Poland
Daniel Panek and Jan Furtas from Crido, our member firm in Poland, provide early commentary on a ruling issued this week by the Constitutional Tribunal in Poland in relation to real estate tax.
On 4 July 2023, the Constitutional Tribunal found that the provision defining what a building is for the purposes of real estate tax is inconsistent with the Constitution. This provision expires in 18 months and will therefore have significant consequences for taxpayers and local governments.
This latest ruling will lead to “a revolution in property tax over the next 18 months,” according to our experts. Legislators will be forced to re-develop the definition of a building – something that has been attempted in the past but not successfully achieved. And there will potentially be a large number of disputes between local governments and entrepreneurs.
Read the full blog here.
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