Klauzula zawieszająca a prawo do korzystania z podatkowej pomocy publicznej w formie zwolnienia w podatku od nieruchomości
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In this article the author focuses on question whether in the case of fiscal state aid in the form of property tax exemption is granted by Polish State, it is required to secure that standstill clause is properly implemented within the meaning of article 108(3) TFEU, formerly article 88 (3) EC, falling fiscal measure put into effect in disregard of this obligation is considered as unlawful. The author presents the view that until the investigation procedure has resulted in a positive final decision issued by the European Commission, the taxpayer should not benefit from the property tax exemption and calls for proposals with a view to the future law.
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