Abstract

The article is based on considerations regarding the moment of tax obligation’s transformation into tax liability in the real estate tax in the context of brand-new non-building structures. The article will focus on non-building structures subject to additional requirements concerning commissioning or concession obtaining, conditioning their entry into the fixed assets register and hence also the determination of the initial value. In the case of this type of non-building structures, it is difficult to determine the taxable base in a situation when the tax obligation arises in relation to them between the moment of the concerned structures’ completion and the moment of meeting additional requirements conditioning their entry to fixed assets register. The article’s beginning constists of the presentation of relevant regulations of Polish 1991 Local Taxes and Duties Act and 1992 Corporate Income Tax Act, which serve as the basis for the further part, which in turn consists of the analysis of the relevant legal provisions, tax law doctrine and administrative courts’ jurisprudence. The main goal of the analysis is to find an answer to the question on when and on what basis should tax obligation in real estate tax transform into tax liability in relation to brand-new non-building structures. The results of the research in that regard constitute the last part of the article at hand.