Problem „powierzchni użytkowej” w kontekście opodatkowania budownictwa społecznego podatkiem od towarów i usług
Problem of „Utility Surface” In the Context of VAT Taxation of Social Housing

Summary/Abstract: In accordance to the model indicated in the VAT Law in case of social housing tax rate is dependant upon the area of the “utility surface”. The VAT Law however does not define neither the notion of “utility surface” nor the way how it should be measured. The definition of the notion of “utility surface” can not be also sufficiently precisely derived on basis of language interpretation (in Polish). In the legal language several different definitions of the notion exist in a number of laws e.g.: Law on Inheritance and Gift Tax, Law on Local Taxes and Fees, Polish Classification of Construction Objects. On the other hand different measuring methods may be derived from Polish Industrial Norms (PN) and from the provisions of geodesic law as well as law on housing cooperatives. In order to execute the taxation model of social housing as approved by the Parliament the intervention of the legislator seems inevitable. Introducing of the precise definition of “utility surface” directly to the VAT Law is necessary or at least a precise delegation to another legal act containing relevant definition. Temporary/ad hoc measures aiming at amending executive acts issued by the Minister of Finance do not solve the problem.

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