The importance of the principle of tax justice for settling real estate tax cases – selected legal issues

Abstract

The subject of the article is an analysis of selected judicial decisions in the field of real estate tax from the perspective of the tax authority. Due to imprecise legal provisions, and sometimes even the lack of specific legal regulations, tax authorities having doubts in relation to taxation of a specific real estate use judgments of administrative courts which adjudicated in similar factual and legal situations. The problem arises at the time of divergent judgments of the courts. Due to legal gaps, decision-making space and heterogeneity of judicial decisions, it is impossible for the tax authority to interpret a given tax problem unambiguously on the basis of applicable regulations and court decisions. This may contribute to the violation of the principle of tax justice applicable in tax law. The analysis of the court judgments presented in the article will make it possible to discern the essence of individual legal problems faced by taxpayers, tax authorities, and finally courts, and will also allow the reader to make an assessment of the value of individual judgments.

Keywords

• taxpayer
• real estate
• tax authority
• real estate tax
• jurisprudence