Poland: Real estate tax imposed on fuel and gas dispensers (Supreme Administrative Court decision)

A Supreme Administrative Court decision concerning real estate tax imposed on fuel and gas dispensers.

A decision concerning real estate tax imposed on fuel and gas dispensers

Article Posted date 19 September 2023

The Supreme Administrative Court on 6 September 2023 held (case file III FSK 653/23) that real estate tax could be imposed on fuel and gas dispensers because fuel dispensers constitute building equipment making it possible to use the building in accordance with its intended purpose, and therefore are a structure within the meaning of Article 1a(1)(2) of the Act on Local Taxes and Duties.

Read a September 2023 report prepared by the KPMG member firm in Poland

The report also includes information about the following clearance opinions:

  • A notice of refusal to issue a clearance opinion was published on 11 September 2023 (case file DKP2.8082.11.2022) regarding the right to deduct costs of selling shares received in transactions/settlements between related entities.
  • A clearance opinion was issued on 11 September 2023 (case file DKP3.8082.9.2022) on a two-stage liquidation of a company as part of activities conducted within a group of companies.
  • A notice of refusal to issue a clearance opinion was published on 8 September 2023 (case file DKP3.8082.3.2023) regarding an in-kind contribution of shares to a registered partnership followed by re-registration of the partnership as a private limited liability company.

 

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