Rental of residential premises is a business activity regardless of significant scale under the Business Activity Act.
Legislator summary
AI generatedThe Supreme Court upheld the Ombudsman's extraordinary revision, overturning the Administrative Court's dismissal of the applicant's complaint. The applicant argued that renting three residential units constituted merely civil income rather than a business activity, while the Ombudsman contended that the activity's professional nature and intent to expand proved otherwise. The court ruled that the law does not require a significant scale for rental to be classified as business activity, thereby mandating its registration.
Legislator headnote
AI generatedart. 2 ust. 1 ustawy o działalności gospodarczej; The rental of residential premises constitutes a business activity regardless of the scale of the undertaking, provided it is conducted for profit and with professional intent.