Wyciągi narciarskie a pojęcie budowli z art. 1a ust. 1 pkt 2 ustawy o podatkach i opłatach lokalnych z 1991 r. na tle orzecznictwa
The ski lifts and the concept of the building from art. 1a, paragraph 1, point 2 of the law on taxes and local charges on a background of cases

Summary/Abstract: The article focuses on the issue of whether the ski lift is a building within the meaning of the tax law and construction law. Solving this problem is supposed to lead to the response whether the ski lift, as the whole are subject to taxation with property tax. Accurate determining the tax base is necessary to properly calculate the amount of the tax. In addition, indicated the problems that arise from combined regulating this issue by the legislator. The study is based on an analysis of the judgments of the administrative courts in the years 2002–2010.

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