We wish to alert you to a judgment of the Constitutional Court of 13 December 2017 in case no. SK 48/15. As per the Sejm's website, the judgment took effect on its publication in the Journal of Laws on 27 December 2017.

The case related to real estate tax on telecommunication containers. The court held that such built features should be taxed as buildings and not as structures. This means a different basis of assessment: buildings are taxed on their usable space (which is relatively low) while structures are taxed on their accounting cost used for depreciation purposes.

The judgment is a reason why it may be advisable to verify your structures for real estate tax purposes in 2018.

Businesses are also advised to consider:

 - applying for a refund of overpaid tax for telecommunications containers and for similar built features, such as transformer substations or gas distribution centres;
 - to the extent they received a final decision, applying to have the proceedings reopened (whether at the level of tax administration or the administrative court).

Importantly, an application to reopen the case must be filed within 30 days in the case of proceedings before tax administration or 3 months in the case of proceedings before administrative courts, in each case counting from the effective date of the Constitutional Court's judgment. No written statement of reasons for the judgment has been published yet.

If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant or our office.


Doradztwo Podatkowe WTS&SAJA Sp. z o.o.
Bałtyk Building, 13th floor
ul. Roosevelta 22
60-829 Poznań
tel. (+48) 61 643 45 50
fax. (+48) 61 643 45 51

Warsaw Office
CENTRAL Tower, 22nd floor
Al. Jerozolimskie 81
02-001 Warszawa

This Newsletter provides general information and is designed to keep you up-to-date with changes in tax law, tax rulings and interpretations, case law development and interesting commentaries.
Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions that follow from the contents hereof.

a działalności i są Państwo zainteresowani naszą pomocą w przedmiotowym zakresie, uprzejmie prosimy o kontakt z Państwa opiekunem lub naszym sekretariatem.

twitter  RSS Feed  WTS YouTube channel