The transfer of interest in property by a university as dependent possession and the application of tax exemptions. Gloss on the decision of the Voivodeship Administrative Court in Gorzów Wielkopolski of 20 November 2019, I SA/GO 668/19
Paweł Piotr Smoleń
The John Paul II Catholic University of Lublin , Polandhttps://orcid.org/0000-0001-6607-3446
Marzena Świstak
The Maria Curie–Skłodowska University in Lublin , Polandhttps://orcid.org/0000-0002-3910-6019
Abstract
The Municipal Charges Act of 12 January 1991 stipulates tax exemptions concerning property tax for universities and other higher education institutions. Nevertheless, the aforementioned Act may exercise the right for tax exemption under certain conditions. The real estate possessed by the university must not be occupied for business activity. Unfortunately, the Municipal Charges Act does not define the phrase – “occupied for business activity”. What is more, for the proper interpretation and practice of the exemption from tax, the regulation of the Business Act and the Law 2.0 should be applied. The dilemma concerning the aforementioned Act was met by the Voivodeship Administrative Court in Gorzów Wielkopolski. The Authors of the gloss on the decision of the Voivodeship Administrative Court in Gorzów Wielkopolski of 20 November 2019, I SA/Go 668/19, agreed with the main trend of the court’s decision, underlining the other way of the argumentation as well.
Keywords:
property tax, tax exemption, university, knowledge and technology transferReferences
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The John Paul II Catholic University of Lublin
Paweł Smoleń, hab. J.C.D., University Professor – Head of the Department of Finance and Finance Law, Institute of Law, Faculty of Law, Canon Law and Administration at the John Paul II Catholic University of Lublin; e-mail: pasmo@kul.pl; https://orcid.org/0000-0001-6607-3446
https://orcid.org/0000-0001-6607-3446The Maria Curie–Skłodowska University in Lublin
Marzena Świstak, Ph.D. – Assistant Professor, Department of IT Law and Legal Professions, Faculty of Law and Administration at the Maria Curie–Skłodowska University in Lublin; e-mail: marzena.swistak@poczta.umcs.lublin.pl; https://orcid.org/0000-0002-3910-6019
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