Commentary to the judgment of the Voivodship Administrative Court of 15th December 2015 (I SA/Rz 1090/15)

Abstract

This study contains a critical analysis of the judgment of the Voivodship Administrative Court in Rzeszów of 15th December 2015 (I SA/Rz 1090/15). In the Authors’ opinion the court wrongly interpreted the need for a strict interpretation of tax law in respect of the provisions implementing tax exemptions. In this study Authors claim that this view of the judges is not supported by the content of the current regulations and by doctrinal views.

Keywords

• real estate tax
• tax exemptions
• tax reliefs
• tax privileges
• interpretations of tax law
• reasoning of judgement