Dane z ewidencji gruntów i budynków jako podstawa wymiaru podatków lokalnych
Data from the land and building register as the basis for calculating local taxes

Summary/Abstract: The basis for imposing local taxes on real estate remains the land and building register. Municipal tax authorities are bound by the data resulting from it and have no right to interfere with these records. However, there are situations in which the data resulting from the land and building register are incorrect and, therefore, this circumstance should be taken into account by the tax authorities. In certain situations, the tax authorities should be obliged to take into account objections raised against data resulting from the land and building register.

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