A tank for property tax purposes may be a structure, but only exceptionally
The Supreme Administrative Court was supposed to dispel doubts which arose when trying to resolve the issue of whether tanks can be treated as structures for tax purposes. According to Kamil Szczęsny, GWW's real estate tax expert, the opposite happened – the judgment caused more confusion. Additional criteria were created for recognising as a building a structure which already meets the statutory characteristics of a building. Thus the NSA limited the application of the judgment of the Constitutional Tribunal from five years ago, which had pronounced on this issue.
The entire commentary of our specialist is available here: https://www.prawo.pl/podatki/czy-zbiornik-to-budynek-czy-budowla-dla-podatku-od-nieruchomosci,514525.html
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