Glosa do Wyroku Trybunału Konstytucyjnego z dnia 24 lutego 2021 r., sygn. akt SK 39/19

Abstract

The judgement of the Constitutional Tribunal under discussion concerns the issue of taxation of real estate and buildings owned by natural persons conducting business activity. Natural persons conducting such activity act in two ways under the tax law – as entrepreneurs and as private persons in the field of personal property (not related to running a business). The problem with the taxation of property held by these entities results from Article 1a(1)(3) of the Act of 12 January 1991 on the Local Taxes and Fees, which, in its literal wording, does not take into account whether a given real estate is actually or can be potentially used for the purposes of conducted economic activity. The judgement in question is an interpretative ruling – it does not definitively resolve the problem of taxation of land, buildings and structures related to running a business.