Ocena zasad opodatkowania podatkiem od nieruchomości gruntów, budynków i budowli należących do spółdzielni mieszkaniowej
Assessment of the principles of real estate tax on land, buildings and structures belonging to a housing cooperative

Summary/Abstract: A housing cooperative that owns a real estate or a construction object and a perpetual usufructuary of land is a taxpayer regarding the real estate tax, except that it is paid according to different rates. In case of land and buildings related to business operations, the tax is calculated at higher rates. In the author’s opinion, the statutory phrase “buildings related to conducting business activities” should be understood as a fact of an actual use of a residential building for such activities.

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