Autor: |
Marzena Świstak |
Jazyk: |
angličtina |
Rok vydání: |
2021 |
Předmět: |
|
Zdroj: |
Studia Iuridica Lublinensia, Vol 30, Iss 1, Pp 429-440 (2021) |
Druh dokumentu: |
article |
ISSN: |
1731-6375 |
DOI: |
10.17951/sil.2021.30.1.429-440 |
Popis: |
The author agrees with the Supreme Administrative Court’s judgement that has been glossed. The mining support may be classified as a separate to post-mining pit retaining structure and is subjected to the property tax. In 2011, the Constitutional Tribunal issued an interpretative judgement which is of crucial importance for the practice of the taxation of post-mining pits. First and foremost, it resolved the fundamental dilemma concerning the post-mining pit, deciding that as such a post-mining pit does not constitute the subject of taxation. The situation is different in the case of infrastructure located in underground post-mining pits, e.g. mining support. The analysis of the most recent judicial decisions shows that the issue mentioned still provokes numerous difficulties. The gloss thoroughly analyses the latest judicial decisions of administrative courts through the prism of the negative consequences for the legal situation of taxpayers. Undoubtedly the necessity to carry out a proper amendment seems justified. Such an amendment would in a clear, unambiguous manner determine the legislator’s will in the area of the taxation of post-mining pits. |
Databáze: |
Directory of Open Access Journals |
Externí odkaz: |
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