Prawnopodatkowa problematyka mobilnych kontenerów budowlanych. Glosa do wyroku Naczelnego Sądu Administracyjnego z 15.3.2016 r. (II FSK 84/14)

Paulina Brejdak

doi:10.21697/mj.2017.1.04

Published: 2017-04-05

No. 1 (2017)

Taxation of mobile container building. Gloss on the judgement of the Supreme Administrative Court of 15.3.2016 (II FSK 84/14)

Paulina Brejdak

"Młody Jurysta" Czasopismo Studentów i Doktorantów Wydziału Prawa i Administracji UKSW

Section: Artykuły

https://doi.org/10.21697/mj.2017.1.04

Abstract

Presented gloss refers to The Supreme Administrative Court of 15.03.2016 (II FSK 84/14) concerning the taxation on the property tax. The main problem is the correct interpretation of the definition of mobile container building. The Supreme Administrative Court in its judgement clearly shows that the mobile container building is not a building, but they are temporary building structures. Consequently, mobile containers building are not taxed. In addition, in the context of this judgment a significant problem is the lack of precise tax law.

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Brejdak, P. (2017). Taxation of mobile container building. Gloss on the judgement of the Supreme Administrative Court of 15.3.2016 (II FSK 84/14). "Młody Jurysta" Czasopismo Studentów I Doktorantów Wydziału Prawa I Administracji UKSW, (1), 47–54. https://doi.org/10.21697/mj.2017.1.04

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