On 24 September 2018, SRC won a case resolved by the panel of seven judges of the Supreme Administrative Court. The Supreme Administrative Court ruled in favour of our client on an issue causing serious doubts and established (…)
that article 3 paragraph 5 of the Act on Local Taxes and Fees, in its wording in force until 31 December 2015, will also be applicable where one entity is the sole owner of all the separated premises. Previous judicial decisions of the Voivodship Administrative Courts and the Supreme Administrative Court limited the possibility of applying the above provision, laying down a manner of taxation of co-owned properties favourable for taxpayers, only to a situation where separated premises belong to at least two owners.
