Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Gliwicach z dnia 5 stycznia 2022 r., sygn. I SA/Gl 1198/21
Commentary to the judgment of the Provincial Administrative Court in Gliwice of January 5, 2022, I SA/Gl 1198/21

Summary/Abstract: The commentary discusses the judgment of the Provincial Administrative Court in Gliwice regarding the taxation of petrol station dispensers with property tax. According to the tax authority and the court, these technical devices constitute building equipment serving the object which is a fuel station. Therefore, they are taxed as buildings under Article 1a Paragraph 1 Point 2 of the Local Taxes and Duties Act of 12 January 1991 (consolidated text: Official Gazette of 2023, item 70). The commentary presents the opposing view, according to which the dispensers do not meet the criteria for qualification as building equipment, and only their building parts or foundations should be subject to taxation. The issue of recognizing petrol stations as one structure and the question of taxing installations that ensure the proper use of an object are also analyzed in the commentary.

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