Nieruchomości@ (Dec 2021)
The taxation of post-mining pits. An endless controversy?
Abstract
The problem of taxation of post-mining pits seems to be gaining the features of a traditional, even "cult" issue, which in a rotating manner runs through the practice of tax authorities and administrative courts. In the face of constantly growing doubts the Constitutional Tribunal issued an interpretative verdict which is of breakthrough significance for the practice of taxing post-mining pits. First and foremost it resolved the fundamental dilemma concerning the post-mining pits in both the physical and comprehensive sense, determining that as such it does not constitute an object of taxation. Unfortunately, the interpretative judgment of the Constitutional Tribunal did not end the dispute between taxpayers and tax authorities. Moreover, referring to the content of the aforementioned judgment, a constitutional complaint was raised on 23 April 2019 (SK 80/19) arguing that the practice of administrative courts still violates the norms of substantive law, but also the rules of pro-constitutional interpretation presented in the judgment of the Constitutional Tribunal of 13 September 2011. (P 33/09). When considering the complaint, the Constitutional Tribunal noticed the indicated deficiencies (lack of unambiguity and precision) in the construction of the legal norm encoded in the provision defining the notion of a structure as an object of property tax and issued a signalling decision. In this context, the main research objective was to present and analyse the problem and to formulate de lege ferenda conclusions. In this context, it seems justified to formulate a hypothesis that, despite its significant substantive meaning (putting in order, to a significant extent, the issue of taxation of mine workings), the judgment of the Constitutional Tribunal of 13 September 2011 is not sufficient for uniform shaping of the tax practice. This is because it does not resolve all the dilemmas in this scope and directly leads to the emergence of fundamental divergences in judicial-administrative and tax bodies' decisions. As a result of the verification of the research hypothesis, the authors accepted the main thesis that it seems justified to carry out a proper amendment, which in a clear and unambiguous way will determine the subject scope of taxation. The article uses the following research methods: dogmatic and historical.
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