Agnieszka Kapuścińska
Effects Of Legal Actions To Reduce Building Taxation On Property Tax.
Summary
Taking legal actions in order to lower property tax is frequently a cause of dispute, when it comes to interpreting who the taxpayer is, determining the subject of taxation or estimating the amount of tax. The case, which resulted in several hundred judgments of administrative courts, contributed to better understanding of the provisions of the act on taxes and local charges. It also explains the type of evidence that should be taken into account during property tax estimation if the taxpayer fails to provide unambiguous explanations as to the value of the building.
References
1. Pietrasz P.: Komentarz do art.199a ustawy - Ordynacja podatkowa, 2013, Lex/el.
Key words: property tax, taxpayer, taxpayer's explanations, Act on local taxes and fees