UŻYTKOWANIE BUDYNKU A OBOWIĄZEK PODATKOWY W PODATKU OD NIERUCHOMOŚCI
LEGAL ANALYSIS OF THE USE OF THE BUILDING AND THE TAX OBLIGATION UNDER THE REAL ESTATE TAX

Summary/Abstract: In practice, doubts may arise both about the issue of the tax obligation under real estate tax, aswell as its expiry, especially in the situation of demolition of buildings (or sale of real estateafter construction). Taxpayers point out that an object deprived of one of the constitutive elements,such as walls or roof, is not a building and should not be taxed regardless of the durationof its demolition. The majority of administrative courts take the side of taxpayers, stating,among other things, that demolition works in a building are most often stretched in time, thereforethe tax obligation may be extinguished before the end of demolition due to the demolitionof the building's constitutive features under the Act . Thus, the expiry of the tax obligation maybe related to depriving the building of one of the external building partitions (a load-bearingwall) or the roof. It is important, therefore, that the taxpayers carrying out the demolition (inthe event of a dispute with the tax authorities) can document the demolition of the roof or wallof the building, entries in the construction log, as well as evidence in the form of photographicdocumentation.

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