O trwałej niekonstytucyjnej relacji przepisów Prawa budowlanego z podatkiem od nieruchomości

This study is dedicated to examining the relationship between Construction Law and property tax. The text attempts to answer whether, under the applicable legal framework, taxpayers who own construction objects are aware of their obligation to pay property tax, and whether the changes introduced by the legislator are necessary and sufficient to address interpretative issues in the previously applicable regulations. The purpose of the study is to demonstrate that, although Construction Law is not a tax statute, it significantly impacts tax practice by influencing the determination of the tax base for property tax. An analysis of the current legal provisions leads to the conclusion that doubts surrounding the wording of the new definitions of buildings and structures will persist. Furthermore, the close relationship between Construction Law and property tax, although inconsistent with the Constitution of the Republic of Poland, has become a lasting feature of the national legal order.