Completion of land reclamation and declaration that agriculturalor forest land is no longer used for business purposesThe gloss to the judgment of the Supreme Administrative Court of 23 November, 2022, File ref. no. III FSK 2395/21

Abstract

The gloss is an approving discussion of the judgment of the Supreme Administrative Court, in which it was found that the completion of the reclamation process on agricultural and forest land occupied for business purposes cannot be equated with issuing a decision to complete reclamation.The author points out that the occupation of agricultural or forest land for business purposes, which determines the taxation of these lands with real estate tax at the highest rate, is a factual determination. Therefore, issuing a decision on the completion of land reclamation in separate legal proceedings cannot determine the date of completion of land reclamation under the Act on Local Taxes and Fees, although its issuance itself is necessary to recognize that the reclamation has been completed.

Keywords

• eal estate tax
• occupation of agricultural or forest land for business purposes
• reclamation