ANALIZA PRAWNA ZASAD OPODATKOWANIA INFRASTRUKTURY KOLEJOWEJ PODATKIEM OD NIERUCHOMOŚCI (PRZYKŁAD POLSKI)
LAW ANALYSIS OF REAL ESTATE TAXATION PRINCIPLES OF RAILWAY INFRASTRUCTURE (CASE OF POLAND)

Summary/Abstract: The main problem raised in this article concerns the issue of the real estate tax on the broadlyunderstood railway infrastructure. Its complexity determines the necessity of defining anddescribing individual elements constituting the basis for real estate tax. Railway infrastructureis exempt from taxation if it meets the following conditions: it is available to rail operators orit can be used to transport people, or it creates railway lines with a track gauge exceeding 1435mm. The exemption provided by Article 7 paragraph 1 point 1 of the Act on Taxes and LocalFees can be applicable if the railway infrastructure meets at least one of the above conditions.This means that in an attempt to indicate whether a given facility benefits from the said exemption,it is first necessary to determine whether it is a railway infrastructure within themeaning of the railway transport regulations, and then to analyze the fulfillment of the abovementionedconditions.

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