Commentary to the judgement of the Voivodship Administrative Court (WSA) in Bialystok of 28 October 2022, I SA/Bk 347/22.Taxation of the building of a Limited Liability Company carrying out solely economic activity

Abstract

In the commented judgment, the court found that if the subject of the Companys activity, according to the information contained in the National Court Register (KRS), includes solely the conduct of economic activity, then the entire immovable property, regardless of whether it is used for economic activity, is linked with economic activity and should be taxed at the highest rates. By the same token, the WSA in Bialystok did not take into account the argumentation of the applicant who, in order to avoid the highest rates of immovable property tax on the acquired building, invoked the judgment of the Constitutional Tribunal of 24 February 2021, SK 39/19.

Keywords

• unused building
• economic activity
• entrepreneur
• immovable property tax
• fixed asset account