Open AccessUsable floor space of the attic as the basis for real estate tax
Author(s) -
Karolina Tetłak
Publication year - 2020
Publication title -
nieruchomości@
Language(s) - English
Resource type - Journals
eISSN - 2719-8030
pISSN - 2657-8247
DOI - 10.5604/01.3001.0014.3523
Subject(s) - attic , usable , estate , real estate , taxable income , law , meaning (existential) , law and economics , business , architectural engineering , finance , engineering , economics , computer science , political science , civil engineering , roof , psychology , world wide web , psychotherapist
In terms of real estate tax, the tax base for a building is the usable area measured on all floors,including the attic. According to the provisions of the Act on Local Taxes and Fees, to include anattic in the tax base of a building, the attic must be of a usable nature, as this is a condition forrecognizing it as a storey, the area of which is included in the usable area constituting the taxableamount. The provisions of the Act on Local Taxes and Fees do not contain a legal definitionof the terms “attic” and “storey”. These terms appear in the provisions of regulations in the fieldof construction law and fire protection, however, when determining the tax base, one should notrefer to legal acts of a lower rank, especially in the field of other areas of law than tax law. Due tothe lack of legal definitions, the dictionary meaning of the terms is decisive, so whether the atticof a building should be treated as a storey within the meaning of real estate tax is determinedby its usable nature, and not the actual use or compliance with technical constructionor fire standards.