Browsing by Subject "classification of building structures"

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Classification of building structures located in industrial plants with regard to calculating property tax
(2014) Firek, Karol; Oruba, Rajmund; Wodyński, Aleksander
Classification of assets of industrial plants meets with difficulties arising from the imprecise and inconsistent legislation. As a consequence of differences in interpretation, significant discrepancies in the calculation of the tax due arise, resulting in numerous lawsuits and additional high costs. Classification of assets of industrial plants for tax purposes engineering of a plant. This article discusses selected criteria of classifying assets of industrial plants for the purpose of calculating properyt tax, on the basis of the Construction Law, with consideration to the Act on Local Taxes and Fees. This article also provides examples of classifying building structures located in industrial plants based on the adopted criteria.