Realizacja odroczonego skutku derogacyjnego na przykładzie definicji budowli w podatku od nieruchomości
Realisation of the Deferred Derogatory Effect: The Definition of Structures Under Real Estate Tax Law

Summary/Abstract: The article discusses selected aspects of the Constitutional Tribunal’s authority to defer the date of the loss of legal force of an unconstitutional provision. The trigger for these considerations was the Constitutional Tribunal’s ruling of July 4, 2023, declaring the unconstitutionality of the definition of a structure for the purposes of property tax. The research found that administrative courts, in line with their established practice, deny taxpayers the right to reopen proceedings based on the valid assumption that Article 190(3) of the Constitution of the Republic of Poland, which allows the Constitutional Tribunal to defer the derogatory effect, excludes the right to reopen proceedings as provided in Article 190(4) of the Constitution of the Republic of Poland. This is because the challenged provision, until the expiration of the deferral period, remains part of the legal system and must be applied according to existing interpretative practices.

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