The legal definition of ‘structure’ in the context of the property tax SK 14/21
Ref. No. SK 14/21
JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 4 July 2023
The Constitutional Tribunal, composed of:
Jarosław Wyrembak – Presiding Judge
Piotr Pszczółkowski
Bogdan Święczkowski
Rafał Wojciechowski – Judge Rapporteur
Andrzej Zielonacki,
having considered, at a sitting in camera on 4 July 2023 – 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) – the constitutional complaint of Zakłady Tłuszczowe „Kruszwica” S.A. (the company is currently operating under the name of ‘Bunge Polska sp. z o.o.’), lodged with the Constitutional Tribunal to assess the conformity of:
Article 2(1)(3) and Article 1a(1)(2) in conjunction with Article 2(1)(2) and Article 1a(1)(1) of the Local Taxes and Duties Act of 12 January 1991 (Journal of Laws – Dz. U. of 2006 No. 121, item 844) to Article 64(1) and (3) in conjunction with Article 2, Article 32(1), Article 84 as well as Article 217 of the Constitution
adjudicates as follows:
I
Article 1a(1)(2) of the Local Taxes and Duties Act of 12 January 1991 (Journal of Laws – Dz. U. of 2023, item 70) is inconsistent with Article 84 and Article 217 of the Constitution of the Republic of Poland.
II
The provision referred to in part I will cease to have effect after the lapse of 18 (eighteen) months from the date on which the judgment is published in the Journal of Laws of the Republic of Poland.
Moreover, the Tribunal decides:
to discontinue the proceedings as to the remainder.
The ruling was unanimous.
Jarosław Wyrembak
Piotr Pszczółkowski
Bogdan Święczkowski
Rafał Wojciechowski
Andrzej Zielonacki