PROPERTY TAX. COMMENTARY

Discover the latest legal solutions related to property tax. This book is a practical guide to help you understand and solve specific problems related to this tax. Ideal for tax advisors, tax authority employees, lawyers, legal advisors, judges, as well as taxpayers obliged to pay annual tax on their buildings and land. It will also be of interest to researchers, students and entrepreneurs in the real estate industry.

• Practical commentary on the law on local taxes and fees
• Overview of the latest changes in definitions and taxation rules
• Detailed explanations on how to calculate tax on various buildings
• Based on the latest case law of administrative courts
• Practical approach to tax problems
• For advisors, tax authority employees and taxpayers
• Knowledge necessary to handle property tax matters

The book is an invaluable aid in understanding the intricacies of property tax. It includes a discussion of the latest changes relating to issues such as the definition of buildings and structures for property tax purposes, new definitions of construction works and permanent connection to land, restriction of exemptions for railway and service infrastructure, new rules for determining the rate for garages in residential buildings, rules for submitting information and declarations in 2025, calculating tax on specific buildings, e.g. transformers, tent halls, photovoltaic power plants, fences, garbage dumps or construction equipment.

The study is based on the latest case law of administrative courts, which is important for the assessment of property tax. Its main advantage is the practical approach to many problems that taxpayers and tax authorities may encounter. The publication is intended for tax advisors, tax authority employees, lawyers, legal advisors, judges, as well as taxpayers obliged to pay annual tax on their buildings and land. It will also be of interest to researchers, students and entrepreneurs in the real estate industry.

Wolters Kluwer is a renowned publishing house specializing in legal and business publications. For years, it has been providing professionals and students with the knowledge necessary for their professional development and success in the dynamically changing world of law and business. Their publications are characterized by high quality, timeliness and a practical approach to the issues discussed.

This book is an essential tool for anyone who wants to deepen their knowledge of property tax and effectively handle matters in this area. Thanks to it, you will avoid mistakes and gain confidence that your decisions comply with applicable regulations.