Podatek od nieruchomości komercyjnych – podatek dochodowy czy majątkowy?
Commercial real estate tax – property tax or income tax?

Summary/Abstract: As of 1 January 2018, the lawmaker introduced to the CIT Act the commercial real estate tax. It is not clear whether the construction of this tax corresponds with the general features of the corporate income tax. As part of this publication, the analysis are focused on essential features of new tax, such as: subject of taxation and tax base. Conducted analysis give answers regarding the admissibility of such constructions in the Polish tax system, especially taking into account EU law and constitutional law.

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