Poland: Real estate tax on cableways; enforcement fees as public levies; basis of fixed assets for minimum tax purposes

Supreme Administrative Court decisions

Supreme Administrative Court decisions

The KPMG member firm in Poland prepared a report that includes summaries of the following recent decisions of the Supreme Administrative Court.

  • The court held on 27 October 2023 held (case file III FSK 560/23) that cableways and T-bar ski lifts are considered structures, in their entirety, for real estate tax purposes because they are not divided into structural and non-structural parts (as in the case of wind farms).
  • A panel of seven judges of the court on 30 October 2023 adopted a resolution (case file III FPS 1/23) that, in line with which, in the view of Article 149(1-3), in conjunction with Article 283(1) of the Act of Enforcement Officers of 22 March 2018, all enforcement fees collected starting from 1 January 2019, including those under the Act on Enforcement Officers and Enforcement proceedings of 29 August 1997, must be treated as public levies.
  • The court on 27 October 2023 held (case file II FSK 362/21) that under Article 24b(3) of the CIT Act, the basis of fixed assets for the purposes of the minimum tax shall not be reduced by depreciation deductions.

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



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