Browsing by Subject "classification of building structures of mining plants"

Now showing 1 - 1 of 1

Access status: Open Access ,
Classification of building structures of mining plants with regard to calculating property tax
(2014) Firek, Karol; Oruba, Rajmund; Wodyński, Aleksander
Classification of building structures located in mining plants with regard to calculating property tax meets with difficulties arising from the imprecise and inconsistent legislation. As a consequence, significant discrepancies in the calculation of the tax due arise, resulting in numerous lawsuits and additional high costs. In the case of assets of mining plants, this particularly refers to mine workings and objects located under the surface of the ground. The article presents the legal basis and the criteria for the classification of objects located in mining plants, with regard to an analysis in the legal, construction and process engineering aspects.