{"id":615,"date":"2018-10-09T07:22:56","date_gmt":"2018-10-09T07:22:56","guid":{"rendered":"http:\/\/src.2sides.atthouse.pl\/supreme-administrative-court-ruling-re-taxation-of-co-ownership-of-real-estate\/"},"modified":"2026-02-10T12:35:43","modified_gmt":"2026-02-10T12:35:43","slug":"supreme-administrative-court-ruling-re-taxation-of-co-ownership-of-real-estate","status":"publish","type":"post","link":"https:\/\/srclaw.pl\/en\/supreme-administrative-court-ruling-re-taxation-of-co-ownership-of-real-estate\/","title":{"rendered":"SUPREME ADMINISTRATIVE COURT RULING RE. TAXATION OF CO-OWNERSHIP OF REAL ESTATE"},"content":{"rendered":"\n<p>On 24 September 2018, SRC won a case resolved by the panel of seven judges of the Supreme Administrative Court.\u00a0The Supreme Administrative Court ruled in favour of our client\u00a0on an issue causing serious doubts and established (\u2026)<\/p>\n\n<p>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\u00a0the sole owner\u00a0of 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\u00a0at least two owners.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 24 September 2018, SRC won a case resolved by the panel of seven judges of the Supreme Administrative Court.\u00a0The Supreme Administrative Court ruled in favour of our client\u00a0on an issue causing serious doubts and established (\u2026) that article 3 paragraph 5 of the Act on Local Taxes and Fees, in its wording in force [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1561,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[27,28],"tags":[],"class_list":["post-615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-src-litigation","category-src-real-assets-investment"],"acf":[],"_links":{"self":[{"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/posts\/615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/comments?post=615"}],"version-history":[{"count":1,"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/posts\/615\/revisions"}],"predecessor-version":[{"id":616,"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/posts\/615\/revisions\/616"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/media\/1561"}],"wp:attachment":[{"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/media?parent=615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/categories?post=615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/srclaw.pl\/en\/wp-json\/wp\/v2\/tags?post=615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}