Taxation of real estate of entrepreneurs with real estate tax – deadline for resuming the proceedings until 3 April

Further to the judgment of the Constitutional Tribunal of 24 February 2021, in which the issue of taxation of real estate belonging to business persons was resolved, we would like to inform you that this judgment was published in the Journal of Laws on 3 March 2021 (Journal of Laws of 2021, item 401).

This is important information for:

• taxpayers in respect of whom the tax authority issued a decision determining the amount of the tax liability in tax proceedings and this decision has become final and binding, and
• taxpayers who received a decision establishing the amount of the tax liability and did not appeal against it.

In these cases, the overpayment refund procedure provided for in Article 74 of the Tax Code will not apply, but the procedure for resuming the proceedings will be applicable in this place. This means that the refund of the overpayment will be possible only at the request of the party, submitted within one month from the date of entry into force of the judgment of the Constitutional Tribunal. This deadline will finally expire on 3 April 2021. It is a strict and final date and a procedural act performed after it will not bring any procedural effects.

Details of this judgment, crucial for many taxpayers, are presented in the following alert:
http://newsletter.gww.pl/alert/Opodatkowanie-nieruchomosci-przedsiebiorcow-wyrok-TK.pdf