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

Supreme Administrative Court decisions

07 November 2023

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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