Erozja prawa podatkowego na przykładzie podatku od nieruchomości
Tax Law Erosion on Example of Real Estate Tax

Summary/Abstract: Purpose – The aim of the article is to point out the consequences of legal regulations concerning thereal estate taxation, with particular emphasis on it’s impact on corporate finance, as well as the critical analysisof individual interpretations in this area. Design/Methodology/approach – Comparative analysis of legal acts, analysis of individual interpretations andjurisprudence, use of induction and deduction methods and case study. Findings – An analysis of individual interpretations and case law indicates that iintroduced in 2017 law changesmay influence finance of energetic companies, rising the real estate tax burden significantly. Originality/value – The paper demonstrates the analysis of law creating process, with emphasis on consequencesof wrong legislation and it’s impact on real estate tax burden. The new fields of research were pointed out.

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