Military unit tax appeal dismissed; land registry data valid unless corrected via proper administrative procedure.
Legislator summary
AI generatedThe Supreme Court dismissed the military unit's appeal against a local tax authority's decision regarding property taxes. The unit argued that land registry data was inaccurate and that the property should not be classified as commercial land, while the tax authority relied on official registry records. The court held that while registry data is the starting point for tax assessment, it must be corrected through the specific administrative procedure before challenging the tax decision based on it.
Legislator headnote
AI generatedArt. 2 ust. 4 ustawy o podatkach i opłatach lokalnych; Art. 21 Prawa geodezyjnego i kartograficznego: Land registry data serves as the basis for tax assessment unless the taxpayer first requests its correction through the proper administrative procedure.