Local Taxes and Duties – the terms of determining the amount of immovable property tax SK 48/15
Ref. No. SK 48/15
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 13 December 2017
The Constitutional Tribunal, in a bench composed of:
Grzegorz Jędrejek – Presiding Judge
Sławomira Wronkowska-Jaśkiewicz – Judge Rapporteur,
Krzysztof Zalecki – Recording Clerk,
having considered, in the presence of the complainant, the Sejm and the Public Prosecutor‑General at a hearing on 13 December 2017, a constitutional complaint lodged by T- Mobile Polska S.A., which has its registered office in Warsaw, with the Tribunal to review the conformity of:
Article 2(1) in conjunction with Article 1a(1)(1) and Article 1a(1)(2) of the Local Taxes and Duties Act of 12 January 1991 (Journal of Laws – Dz. U. of 2002 No. 9, item 84, as amended), in the version that was binding from 1 January 2006 to 31 December 2008, to Article 64(1) and (3) in conjunction with Article 2, Article 32(1), Article 84 as well as Article 217 of the Constitution of the Republic of Poland,
adjudicates as follows:
Article 1a(1)(2) of the Local Taxes and Duties Act of 12 January 1991 (Journal of Laws – Dz. U. of 2017 items 1785 and 2141) – insofar as the provision makes it possible that a structure which meets the criteria for being categorised as a building pursuant to Article 1a(1)(1) of the said Act may be categorised as a facility – is inconsistent with the principle of due precision of tax regulations, derived from Article 84 in conjunction with Article 217, in conjunction with Article 64(3) of the Constitutional Tribunal Act.
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 unanimous.