Problematyka opodatkowania budowli. Wybrane zagadnienia
The issue of taxation of non-building structures. Selected issues

Summary/Abstract: The study concerns the issue of taxation of non-building structures with real property tax. According to Article 2(1)(3) of the Local Taxes, Fees and Charges Act of January 12, 1991, non-building structures or parts thereof related to the conducting of business activities are subject to real property tax. In general, it must be noted that one can find extensive studies of real property tax in the scientific literature, while the issue of real property taxation of non-building structures has been treated rather partially. It should be emphasized that the titular issue has so far been the subject of mutually exclusive views in the doctrine, and has not been uniformly viewed in the judicature. The primary intention of the research is to characterize what impact the current legal regulations have in this regard to determine its extent on the tax law system. It is necessary to consider, in the context of the current legal regulations, what are the directions of changes of the analyzed institution, in particular through the perspective of real property tax dependent on the value of the non-building structure.

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