A structure may be liable to real property tax even before it is put into operation for depreciation purposes

The taxpayer claimed that the taxable base for real property tax purposes was not known until the project was completely accounted for and the initial value of individual tangible assets which made up the whole project was determined (which did not happen until 2016).

The Local Government Appeals Court rejected that argumentation saying that the company could not enjoy preferential treatment (deferred taxation) by delaying the entry of a tangible asset into its tangible asset records. It should rely on market value in such a case. The Provincial Administrative Court in Gdańsk upheld that ruling. The case ended up in the Supreme Administrative Court.

The SAC ruled that the taxpayer should have disclosed the structures in his tangible asset records once they received occupancy permits. Still, even if the structures were not disclosed in tangible asset records, their value for real property tax purposes should have been appraised by an expert.

The SAC held that the argumentation concerning completeness of tangible assets and their fitness for use in the meaning of income tax laws is irrelevant for the chargeability of real property tax.