An important judgment of the Constitutional Tribunal – taxing of corporate real estate with real estate tax

On 24 February this year, the Constitutional Tribunal issued a judgment (file reference No. SK 39/19) in which it decided on the issue of taxation of real estate belonging to persons running business activity. The verbal justification of the judgment shows that businesses cannot be charged with a higher tax rate just because they own real estate, even though it is not used for their business activity.

Details are available here: http://newsletter.gww.pl/alert/Opodatkowanie-nieruchomosci-przedsiebiorcow-wyrok-TK.pdf