Supreme Court dismisses tax appeal, ruling municipal property remains under compulsory management until inter-municipal union forms.

The Supreme Court dismissed the appeal by the Warsaw Tramways Budgetary Establishment regarding property tax for 1996. The establishment argued it conducted business activities, while the city claimed the assets were jointly owned municipal property under compulsory management. The court ruled that until a voluntary or mandatory inter-municipal union is formed, such infrastructure assets remain under the compulsory management of the City Council, precluding separate taxation.