Czy budynek można uznać za budowlę w rozumieniu ustawy o podatkach i opłatach lokalnych? Glosa krytyczna do wyroku NSA z dnia 8 maja 2018 r., sygn. II FSK 1162/16

Abstract

For correct implementation of the real estate tax, it is essential to properly qualify the object as a building or a structure. Currently, we are dealing with a precedent situation when the NSA and TK occupy opposite positions on this topic. The NSA indicates the factors, i.e. the purpose, equipment and the manner and possibilities of using this object as a whole. The Constitutional Tribunal emphasizes that the qualification of an object is determined solely by the features indicated directly in the provisions of the Act. It seems that in this case the only correct solution is to accept the position of the Constitutional Tribunal, according to which the language interpretation is decisive for the subject matter. As a result – an object can not be a building and a structure for the purposes of property tax, as they are separable definitions.