Conditions for determining the real property taxpayer in the context of an energy company’s title to use land managed by the State Forests

Abstract

The article addresses the issue of identifying the taxpayer of the real estate tax in the context of energy companies’ use of land managed by the State Forests. Pursuant to Article 3(2) of the Act on Local Taxes and Fees, the tax obligation rests with the organizational units of the State Forests. However, the author demonstrates that a purely linguistic interpretation of this provision does not always allow for an unambiguous resolution, particularly when an energy company uses land on the basis of different legal titles. The conclusions emphasize the need for a contextual application of tax law, taking into account civil law regulations, which makes it possible to capture the complexity of the examined issue and avoid overly simplified interpretations of the provisions.