Gloss to the judgment of the Voivodeship Administrative Court in Szczecin of August 13, 2025, I SA/Sz 218/25

Abstract

Nature of the gloss: critical. This gloss addresses the judgment of the Voivodeship Administrative Court (WSA) in Szczecin concerning the issue of applying the new definition of a structure for the purposes of real estate tax. In the court's opinion, the provision of the Act on Local Taxes and Charges, which lost its binding force as a result of the judgment of the Constitutional Tribunal (SK 14/21), could not constitute a lawful basis for a decision determining the amount of real estate tax liability for both the year 2025 and previous tax years. On the basis of the analyzed case, the court concluded that the primacy of protecting constitutional standards when imposing public levies, as well as the improvement of the taxpayer's legal situation, support the retroactive application of the statutory definition of a structure.