POWIERZCHNIA UŻYTKOWA BĘDĄCA WYRÓŻNIAJĄCĄ CECHĄ OBIEKTU BUDOWLANEGO JAKO DODATKOWA PRZESŁANKA KWALIFIKUJĄCA OBIEKT BUDOWLANY DO DEFINICJI BUDYNKU DLA CELÓW OPODATKOWANIA PODATKIEM OD NIERUCHOMOŚCI
THE USABLE SURFACE AREA BEING A DISTINGUISHING FEATURE OF A CONSTRUCTION OBJECT AS AN ADDITIONAL CRITERION QUALIFYING A CONSTRUCTION OBJECT TO THE DEFINITION OF A BUILDING FOR REAL ESTATE TAX PURPOSES

Summary/Abstract: This paper discusses the issue of qualification of construction objects for the purposes of real estate taxation. The paper comments on the thesis of the resolution of the Supreme Administrative Court of 29 September 2021. According to this thesis a construction object, being a construction in the meaning of The Construction Law, may be qualified as a building for the purposes of real estate taxation, if it fulfills the legal criteria for being a building, and its distinguishing feature is the usable surface area. The paper assesses whether the thesis of this resolution is an acceptable lawmaking practice of an administrative court. The author identified the problems in the field of law application and possible threats to the protection of taxpayers' rights that arise from the discussed judgment. In the final part of the article, a proposal was suggested to choose such way of interpreting the criterion of usable surface area, that would be the most convenient for taxpayers, therby respecting the legislator's intention and improving the uniformity in the process of applying the law.

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