Abstract
On 18 October 2023, the Constitutional Tribunal handed down its second 'revolutionary' verdict in three months on the grounds of property tax (ref. SK 23/19), once again stating the unconstitutionality of the provisions of the law governing it - this time only with regard to a specific interpretation of the provisions. Indeed, the Court found that both the definition of a building and the provisions on property tax rates are unconstitutional to the extent that they would result in the recognition that garages with separate ownership located in residential buildings are to be taxed at the rate for other (higher) buildings and not at the rate provided for residential buildings.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
