Taxation of parking place in residential buildings. Glosa to the judgment of the constitutional court of 18 October 2023 ref. Act No SK 23/19

Abstract

On 18 October 2023, the Constitutional Tribunal handed down its second 'revolutionary' verdict in three months on the grounds of property tax (ref. SK 23/19), once again stating the unconstitutionality of the provisions of the law governing it - this time only with regard to a specific interpretation of the provisions. Indeed, the Court found that both the definition of a building and the provisions on property tax rates are unconstitutional to the extent that they would result in the recognition that garages with separate ownership located in residential buildings are to be taxed at the rate for other (higher) buildings and not at the rate provided for residential buildings.

Keywords

• property tax
• taxation of buildings
• taxation of structure
• separate ownership
• taxation of parking place