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Local Taxes and Duties; the terms of determining the amount of immovable property tax SK 13/15

Ref. No. SK 13/15


Warsaw, 12 December 2017

The Constitutional Tribunal, in a bench composed of:

Piotr Pszczółkowski – Presiding Judge
Małgorzata Pyziak-Szafnicka
Stanisław Rymar – 1st Judge Rapporteur
Piotr Tuleja – 2nd Judge Rapporteur
Sławomira Wronkowska-Jaśkiewicz,

having considered, at a sitting in camera on 12 December 2017 – in accordance with Article 92(1)(1) of the Act of 30 November 2016 on the Organisation of the Constitutional Tribunal and the Mode of Proceedings Before the Constitutional Tribunal (Journal of Laws – Dz. U. item 2072) – a constitutional complaint lodged by Ms M. K. and Mr P. K. with the Tribunal to review the conformity of:

Article 1a(1)(3) in conjunction with Article 2(1)(1), in conjunction with Article 5(1)(1)(a) of the Local Taxes and Duties Act of 12 January 1991 (Journal of Laws – Dz. U. of 2010 No. 95, item 613, as amended) to Article 84 in conjunction with Article 20, Article 21, Article 22, Article 31, Article 32 as well as Article 64 in conjunction with Article 2 of the Constitution,

adjudicates as follows:

Article 1a(1)(3) in conjunction with Article 5(1)(1)(a) of the Local Taxes and Duties Act of 12 January 1991 (Journal of Laws – Dz. U. of 2017 items 1785 and 2141) – construed in the way that the carrying out of business activity by an individual who is a co-owner of land constitutes a sufficient prerequisite for the land that is subject to immovable property tax to be categorised as land used for business activity – is inconsistent with Article 2 in conjunction with Article 64(1) and (2) as well as Article 84 in conjunction with Article 32(1) of the Constitution of the Republic of Poland.

Moreover, the Tribunal decides:

pursuant to Article 59(1)(2) and Article 59(1)(3) of the Act of 30 November 2016 on the Organisation of the Constitutional Tribunal and the Mode of Proceedings Before the Constitutional Tribunal (Journal of Laws – Dz. U., item 2072), to discontinue the proceedings as to the remainder.

The ruling was adopted by a majority vote.

Piotr Pszczółkowski
Małgorzata Pyziak-Szafnicka
Stanisław Rymar
Piotr Tuleja
Sławomira Wronkowska-Jaśkiewicz