The taxation of an immovable property of a person conducting economic activity SK 39/19
Ref. No. SK 39/19
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 24 February 2021
The Constitutional Tribunal, composed of:
Piotr Pszczółkowski – Presiding Judge
Rafał Wojciechowski – Judge Rapporteur
having considered, at a sitting in camera on 24 February 2021 – 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. of 2019, item 2393) – Mr Z. W.’s constitutional complaint, lodged with the Tribunal for it to consider the conformity of:
Article 1a(1)(3) in conjunction with Article 5(1)(1)(a) as well as Article 5(1)(2)(b) of the Act of 12 January 1991 on Local Taxes and Duties (Journal of Laws – Dz. U. of 2014, item 849), in the version that was in force until 31 December 2015 – insofar as it “correlates categorising land, buildings and structures which are all subject to the immovable property tax as land, buildings and structures linked with the conduct of economic activity (which results in an obligation to pay the higher rate of the immovable property tax) with the fact that a natural person (being the owner of the immovable properties) carries out economic activity, and irrespective of whether the land, the buildings and the structures are actually linked with the conduct of economic activity by the said person” – to Article 64(1) and (3) in conjunction with Article 2, Article 31(3), Article 84 and Article 217 of the Constitution,
adjudicates as follows:
Article 1a(1)(3) of the Act of 12 January 1991 on Local Taxes and Duties (Journal of Laws – Dz. U. of 2019, item 1170) – construed in the way that what weighs in favour of linking land, a building, and/or a structure with the conduct of economic activity is the fact of holding the land, the building, and/or the structure by an entrepreneur or another person conducting economic activity – is inconsistent with Article 64(1) in conjunction with Article 31(3) and Article 84 of the Constitution of the Republic of Poland.
Moreover, the Tribunal decides:
to discontinue the proceedings as to the remainder.
The ruling was unanimous.