In the latest article on Lexplorers, Kamil Szczęsny describes the case he won for our client before the voivodship administrative court. The court confirmed the interpretation of the regulations which our lawyer had made based on the Constitutional Tribunal's judgment of 24 February 2021 on the fact that it should be examined each time when an increased rate of real estate tax connected with conducting business activity may be applied. As the court admitted, the higher rate cannot be applied automatically – it must be verified whether the entrepreneur actually uses the land for business purposes.
Link to article: http://lexplorers.pl/stawki-podateku-zwiazanego-z-prowadzeniem-dzialalnosci-gospodarczej/.