Legislator Case Law & Legislation
III RN 22/02 AI generated

Military unit tax appeal dismissed; land registry data valid unless corrected via proper administrative procedure.

Case Number III RN 22/02
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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.

Keywords

AI generated
property tax liability land registry data administrative correction procedure commercial land classification tax assessment basis administrative appeal factual accuracy burden

Cited Legislation

AI generated
Art. 2 ust. 4 of the Local Taxes and Fees Act of 12 January 1991
Art. 21 of the Geodesy and Cartography Act of 17 May 1989
Art. 393 § 1 of the Code of Civil Procedure
Art. 10 of the Act of 1 March 1996 on changes to the Code of Civil Procedure
art. 156 k.p
art. 336 k.c
art. 328 § 2 k.p.c
art. 33 k.c
art. 34 k.c
art. 195 k.c

Cited Case Law

AI generated
NSA Warsaw, 18 May 1994, III SA 21 1685/93
NSA Wrocław, 11 April 1995, SA/Wr 1703/94
NSA Warsaw, 12 January 1994, III SA 911/94

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