Glosa do wyroku Trybunału Konstytucyjnego z 18 października 2023 r., SK 23/19

The author presents a partially critical commentary on the Constitutional Tribunal’s judgment of October 18, 2023 (case SK 23/19), in which the Tribunal held that regulations leading to differentiation in real estate tax rates depending on whether a garage is located within a residential building or is a separate structure, are inconsistent with the Constitution of the Republic of Poland. The commented judgment could have represented a significant step toward rectifying the real estate taxation system, were it not for constitutional doubts of a strictly fundamental nature, ranging from the admissibility of the complaint itself to formal and procedural objections concerning the composition of the adjudicating panel.

Authors

Institutions

Publication Details

Journal
Przegląd Konstytucyjny
Published
2025-04-24
DOI
https://doi.org/10.4467/25442031pko.24.020.20976
Primary Topic
Polish Law and Legal System
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Glosa do wyroku Trybunału Konstytucyjnego z 18 października 2023 r., SK 23/19

Piotr Kobylski
Przegląd Konstytucyjny
Polish Law and Legal System
article

Glosa do wyroku Trybunału Konstytucyjnego z 18 października 2023 r., SK 23/19

Piotr Kobylski
article en

Abstract

The author presents a partially critical commentary on the Constitutional Tribunal’s judgment of October 18, 2023 (case SK 23/19), in which the Tribunal held that regulations leading to differentiation in real estate tax rates depending on whether a garage is located within a residential building or is a separate structure, are inconsistent with the Constitution of the Republic of Poland. The commented judgment could have represented a significant step toward rectifying the real estate taxation system, were it not for constitutional doubts of a strictly fundamental nature, ranging from the admissibility of the complaint itself to formal and procedural objections concerning the composition of the adjudicating panel.

Przegląd KonstytucyjnyVol. 2024(3)
Kazimierz Pułaski University of Technology and Humanities in Radom (PL)
Openalex Percentile: Top 90%
Polish Law and Legal System
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.