Prolonging Payment Deadlines of Real Estate Tax Instalments to Entrepreneurs in Connection with Covid-19 in Poland: Basic Rules, Consequences of the Application of the Mechanism and Selected Disadvantages of Tax Resolutions

doi: 10.53116/pgaflr.2020.2.5

Abstract

The primary aim of this article is to present fundamental principles resulting from Article 15q of the Covid Act – which  contains the legal basis for passing tax resolutions – according to which the municipality councils may prolong to  entrepreneurs payment deadlines of certain instalments in real estate tax. This paper discusses the consequences of  introducing these preferences, as well as certain flaws of the tax resolutions adopted on the basis of the aforementioned  regulation of the Act on Covid. The flaws were detected on the basis of the analysis of the resolutions adopted by regional  accounting chambers finding shortcomings in the resolutions of municipality councils adopted on the basis of the  aforementioned provision of the Act on Covid.

Keywords:

tax law real estate tax tax resolutions prolonging payment deadlines regional accounting chambers Covid

How to Cite

Popławski, M., & Charkiewicz, M. (2021). Prolonging Payment Deadlines of Real Estate Tax Instalments to Entrepreneurs in Connection with Covid-19 in Poland: Basic Rules, Consequences of the Application of the Mechanism and Selected Disadvantages of Tax Resolutions. Public Governance, Administration and Finances Law Review, 5(2), 58–69. https://doi.org/10.53116/pgaflr.2020.2.5