Rzeczywiste korzystanie z budynku jako podstawa do nałożenia podatku na tle wyroku NSA z dnia 19 maja 2025 r. III FSK 1558/23
Actual use of a building as a basis for tax imposition in light of the Supreme Administrative Court’s judgment of May 19, 2025, case no. III FSK 1558/23

Summary/Abstract: This article presents the current position of administrative courts, particularly the Supreme Administrative Court, regarding the moment when the tax obligation arises in property tax in cases where a building is used before its formal completion. Special attention is given to the interpretation of the provision of Article 6(2) of the Property Tax Act, focusing on its place within the legal system, the purpose of its regulation, and its practical implications for taxpayers and administrative authorities. The analysis is based on the Supreme Administrative Court’s judgment of May 19, 2025, case no. III FSK 1558/23, which constitutes a significant voice in the established case law approach on this matter.

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