Winning at the WSA - property tax.

Winning at the WSA - property tax.

HANTON Law Firm successfully represented a client in a case of overpayment of real estate tax arising from the provision of a railroad siding before the Provincial Administrative Court.

The verdict of the Provincial Administrative Court in Lublin, dated October 12, 2022, took into account the position of the Party represented by the Law Firm in its entirety, in terms of overturning an unfavorable tax decision, refusing to state an overpayment of real estate tax, arising from the provision of a railroad siding to carriers. The authority relied on the argument that in the case of the operation of a service infrastructure facility (IOU), the elements of rail infrastructure that are part of such a facility lose their legal identity, and therefore tax exemption cannot be claimed for rail infrastructure.

Legal arguments emphasizing that, while rail infrastructure may be part of an IOU, the relevant regulations, including tax exemptions, should continue to apply to it, proved decisive. The value of the subject of the appeal was more than PLN 400,000, and the case was largely precedent-setting. Legal services were provided by legal counsel Michal Zięba.

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