![]() ![]() No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. ![]() Read a July 2023 report prepared by the KPMG member firm in Poland During this period, the legislator is expected to enact new regulations in this regard. ![]() The Constitutional Tribunal held that the statutory definition of “structure” was sufficiently imprecise and indefinite as to be unconstitutional.īy force of the judgment, the statutory definition of “structure” will lose legal effect 18 months after publication of the judgment in the Polish Journal of Laws. Because its silos did not display additional features exceeding the statutory scope of the “building” definition, they could not be treated as “structures” for real estate tax purposes. The taxpayer argued that its silos demonstrated all statutory features of buildings (and displayed no additional features), which are taxed according to their usable area and not their initial value. Consequently, the company lodged a constitutional complaint. The tax authority denied the request, which was subsequently upheld by the Local Government Board of Appeal, the Regional Administrative Court, and the Supreme Administrative Court. A joint-stock company asked the tax authority to confirm that it overpaid real estate tax for 2010-2015 because its warehouses (silos) were classified as structures in its real estate tax return, but the correct classification and corresponding taxation was as buildings. ![]()
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