To confirm his thesis, the applicant referr to the judgment of the Constitutional Tribunal of September Morawski. Wojciech The impact of the change in the definition of a building object on the objective scope of the real estate tax an accidental revolution? An important issue of the technicalutility relationship The mayor of the Puck. Commune did not agree with the position of the applicant. He point out that in his opinion, the demonstration of the. Technicalutility relationship is sufficient allows taxing with real estate tax a building with a complex construction, recogniz as a structure under tax regulations. All the devices that make up the concrete batching plant fulfill their function in the form of concrete production, the mere possibility of dismantling them does not prove the mobility of the batching plant.
Importantly the interpreting authority
Emphasiz that despite the technological. Progress that allows the construction to be mov to another location, in the indicat factual state, only the installation of the installation on the foundation the creation of a technical functional whole from USA Phone Number List it leads to the creation of a concrete mixing plant qualifi as a structure subject to tax on real estate. Business relat. Read also Taxation of transformers with property tax Price. For you PLN Taxation of buildings with real estate tax Krzysztof Koślicki Check WE RECOMMEND Complex construction. Objects real estate tax The applicant lodg a complaint against such justifi. Individual interpretation with the Provincial Administrative.
Court in Gdańsk, asking for its annulment
Accusing it of violating the provisions of substantive law. He did not agree with the fact that technical operational connections. Determine the recognition BTC Database EU of a concrete mixing plant as one building structure with a complex structure, subject to. Taxation in its entirety as a structure He believ that a functionally connect. Installation could be divid into. Construction objects for tax purposes, while an element of a technological line constituting a separate. Object should be assess whether it constitutes a construction object a building or structure, or whether it is not subject to taxation at all.