{"title":"住宅楼内停车位的征税问题。根据宪法法院 2023 年 10 月 18 日的判决,参见第 SK 23/19 号法律。第 SK 23/19 号法律","authors":"Tomasz Tomasz Wołowiec, M. Kępa, Iwona Florek","doi":"10.13166/jms/176403","DOIUrl":null,"url":null,"abstract":"On 18 October 2023, the Constitutional Tribunal handed down its second 'revolutionary' verdict in three months on the grounds of property tax (ref. SK 23/19), once again stating the unconstitutionality of the provisions of the law governing it - this time only with regard to a specific interpretation of the provisions. Indeed, the Court found that both the definition of a building and the provisions on property tax rates are unconstitutional to the extent that they would result in the recognition that garages with separate ownership located in residential buildings are to be taxed at the rate for other (higher) buildings and not at the rate provided for residential buildings.","PeriodicalId":16359,"journal":{"name":"Journal of modern science","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Taxation of parking place in residential buildings. Glosa to the judgment of the constitutional \\ncourt of 18 October 2023 ref. Act No SK 23/19\",\"authors\":\"Tomasz Tomasz Wołowiec, M. Kępa, Iwona Florek\",\"doi\":\"10.13166/jms/176403\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"On 18 October 2023, the Constitutional Tribunal handed down its second 'revolutionary' verdict in three months on the grounds of property tax (ref. SK 23/19), once again stating the unconstitutionality of the provisions of the law governing it - this time only with regard to a specific interpretation of the provisions. Indeed, the Court found that both the definition of a building and the provisions on property tax rates are unconstitutional to the extent that they would result in the recognition that garages with separate ownership located in residential buildings are to be taxed at the rate for other (higher) buildings and not at the rate provided for residential buildings.\",\"PeriodicalId\":16359,\"journal\":{\"name\":\"Journal of modern science\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-12-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of modern science\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.13166/jms/176403\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of modern science","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.13166/jms/176403","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
2023 年 10 月 18 日,宪法法庭就财产税问题做出了三个月内的第二次 "革命性 "判决(参见 SK 23/19),再次指出有关财产税的法律条款违宪--这一次仅涉及对条款的具体解释。事实上,法院认为,建筑物的定义和财产税率的规定都是违宪的,因为它们会导致承认住宅楼内拥有独立所有权的车库应按照其他(较高)建筑物的税率而不是住宅楼的税率征税。
Taxation of parking place in residential buildings. Glosa to the judgment of the constitutional
court of 18 October 2023 ref. Act No SK 23/19
On 18 October 2023, the Constitutional Tribunal handed down its second 'revolutionary' verdict in three months on the grounds of property tax (ref. SK 23/19), once again stating the unconstitutionality of the provisions of the law governing it - this time only with regard to a specific interpretation of the provisions. Indeed, the Court found that both the definition of a building and the provisions on property tax rates are unconstitutional to the extent that they would result in the recognition that garages with separate ownership located in residential buildings are to be taxed at the rate for other (higher) buildings and not at the rate provided for residential buildings.