Real Estate Tax Versus Case-Law of Administrative Courts – Statistical Analysis and Current Judicial Trends

Abstract

The article presents the current problems with real estate tax. In the first part, the author elaborates on statistical data regarding judicial decisions of Regional Administrative Courts and the National Administrative Court in cases concerned with real estate tax. The second part cites the most important trends and lines of case-law. The author indicates the most significant issues that give rise to disputes and controversy. The deliberations contained in the text are mostly based on several aspects related to real estate tax, among others: 1) wind power plants; 2) electrical supply lines installed in the woods; and 3) definition of the term ‘telecommunication network’. The author analyses and describes the pivot of the problems that administrative courts deal with as well as draws key conclusions that may be relevant for both the taxpayer and the legislator. The aim of the study is to indicate the current trends in the judicial decisions of administrative courts regarding real estate tax. The design of the real estate tax (which is largely faulty) influences the increase in the number of disputes adjudicated by administrative courts. The following research methods were applied: statistical and dogmatic-legal analysis of both legal acts and courts’ decisions.

Keywords

• Real Estate Tax
• Supreme Administrative Court
• Taxation of Wind Farms
• Taxation of Power Lines