Taxation of technical equipment by property tax –diagnosis of the problem and postulates de lege ferenda

The article concerns the taxation of technical devices. The current regulation raises doubts. Its scope is not precise.In individual cases, it is not certain whether a given facility should be taxed as a free-standing device, onlyin its building parts, or as a construction device. Doubts also arise from divergent case law. Describing the problemof taxation of devices and proposing possible new regulations is currently particularly important becausework is underway on a new definition of buildings.

Authors

Institutions

Publication Details

Journal
Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
Published
2024-09-26
DOI
https://doi.org/10.5604/01.3001.0054.7574
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Taxation of technical equipment by property tax –diagnosis of the problem and postulates de lege ferenda

Paweł Grzybowski
Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
Taxation and Legal Issues
article

Taxation of technical equipment by property tax –diagnosis of the problem and postulates de lege ferenda

Paweł Grzybowski
article en

Abstract

The article concerns the taxation of technical devices. The current regulation raises doubts. Its scope is not precise.In individual cases, it is not certain whether a given facility should be taxed as a free-standing device, onlyin its building parts, or as a construction device. Doubts also arise from divergent case law. Describing the problemof taxation of devices and proposing possible new regulations is currently particularly important becausework is underway on a new definition of buildings.

Doradztwo Podatkowe - Biuletyn Instytutu Studiów PodatkowychVol. 9(337)
Kazimierz Wielki University in Bydgoszcz (PL)
Peace, Justice and strong institutions
Openalex Percentile: Top 72%
Taxation and Legal Issues
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.