Read in LEX Temporary construction objects real estate. Taxation See also Properly complet declaration can result in real estate tax savings WSA in Gdańsk on the. Side of the taxpayer The Provincial Administrative Court in Gdańsk consider the. Complaint to be justifi, stating that the challeng interpretation of the tax law was issu, as the. Applicant rightly point out, in violation of the provisions of substantive law, because the position of the interpreting authority was incorrect that all structural elements of the concrete batching plant constitute a functional whole of the industrial installation, which was not can be divid into individual parts for tax purposes judgment of January , , reference number I SA/Gd As indicat by.
The Provincial Administrative Court
Referring to the correct classification of a specific. Facility to a. Specific category of taxation as a building or structure, or the recognition of its nontaxation, it disagre with the interpreting authority recognizing the concrete mixing plant as a set of equipment USA Phone Number List constituting a technical utility whole with elements forming an industrial installation necessary for the production concrete structure, which should be classifi as a single taxable structure within the meaning of tax regulations. See rulings in LEX III FSK , Concrete mixing plant as an object of taxation. Judgment of the Supreme Administrative Court III FSK , Concrete mixing plant as an object of taxation.
Judgment of the Supreme Administrative
Court Technical considerations affect taxation Importantly, according to the Provincial Administrative Court, from the point of view of the tax obligation, it is not so much the fact of the functional connection of a set of facilities that is important, but rather Latest Bulk SMS the assessment whether the individual elements of such a production line constitute one material technically independent object , which was not taken into account by the interpretative body, despite showing the individual elements includ in the concrete mixing plant. The court agre with the claimant’s position that the functional relationship cannot be relevant for the existence of tax obligations.