In the judgment of 13th February 2024, the Supreme Administrative Court held that the exemption from real estate tax, provided for in Article 7 subpar. 1 point 2 of the Local Taxes and Fees Act, also covers river ports.
This ruling is groundbreaking, as it is the first time that the Supreme Administrative Court has recognised that real estate tax exemption is also possible in respect of river ports (and not only in relation to seaports).
Should you have any questions, please contact Iga Wójcik (iwojcik@cmwlegal.pl).