As a result of judgment of the Constitutional Tribunal issued on 13 December 2017 (case file No. 48/15), an entrepreneur who owns constructions which meet the criteria for being categorised as buildings ("budynki") and which are subject of doubt, whether they may constitute structures ("budowle") (e.g. transformer stations, telecommunication facilities, silos etc.), is entitled, within 30 days from the publication of the judgment (which has not occurred yet), to file an application for reimbursement of tax overpayment in respect of years 2012-2017 or, possibly, to file, within one month from the publication of the judgment of the Constitutional Tribunal, an application for resumption of the tax proceedings concluded with a final decision.
BSJP law firm will be happy not only to assist with the analysis of facilities which should be considered as buildings but also with drawing up the applications for reimbursement of overpaid tax or resumption of the tax proceedings. We advise that, due to the limitation of liabilities of 2012, you verify the rules of taxation of facilities as to which there are doubts whether they are buildings or structures still this year.