OBUDOWY PODZIEMNYCH WYROBISK GÓRNICZYCH A PODATEK OD NIERUCHOMOŚCI
CASING OF UNDERGROUND MINING AND REAL ESTATE TAX

Summary/Abstract: To determine whether mining excavations are subject to real estate tax, it is necessary to determine their legal and tax status. The definition of "mining excavation" is specified in the Geological and Mining Act of 9 June 2011, with regard to the fact that this Act plays a funda-mental role in regulating issues related to mineral extraction, it is not in dispute that the defini-tion under consideration should be considered binding also on the basis of other normative acts, including the Construction Law. The purpose of the article is to analyze the taxation of underground mine workings with a real estate tax. Such a goal is based on the fact that statuto-ry regulations are far from clear and precise. Irrespective of objectively existing difficulties, it seems possible to eliminate doubts regarding taxation of underground mining excavations and facilities and equipment located therein (including mining excavation housing) which requires proper use of the rules of interpretation adopted in Polish legal culture, in particular system rules in the vertical aspect, manifested by the so-called the technique of interpreting acts in accordance with the Constitution and functional rules.

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