Nadal brak definicji budowli dla celów podatkowych
Nieprecyzyjne przepisy dotyczące budowli nadal są źródłem licznych sporów podatkowych utrudniając prowadzenie działalności gospodarczej przez wielu przedsiębiorców, działających w branży górniczej, telekomunikacji i energetyce. Rzecznik Praw Obywatelskich zwrócił się więc do premier Szydło z prośbą o osobiste zainteresowanie się tą kwestią.
Problem z klasyfikacją obiektów podlegających opodatkowaniu podatkiem od nieruchomości występuje zarówno po stronie organów, jak i podatników. Uwagę na to zwrócił już prawie sześć lat temu Trybunał Konstytucyjny, podkreślając w uzasadnieniu do orzeczenia z 13 września 2011 r. (sygn. akt P 33/09) , że definicje stosowane w Prawie budowlanym nie mają charakteru precyzyjnego w takim stopniu, aby można je było zawsze stosować na gruncie prawa podatkowego i zalecił opracowanie nowej definicji „budowli” dla celów podatkowych.
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W wyroku tym Trybunał wskazał na liczne mankamenty podatkowej definicji „budowli” oraz na konieczność opracowania nowych rozwiązań prawnych. Definicja „budowli” znajduje się w przepisach ustawy o podatkach i opłatach lokalnych, ale poprzez odesłanie do pojęć „obiekt budowlany” oraz „urządzenie budowlane” w zasadzie opiera się na regulacjach Prawa budowlanego.
Problem ten sygnalizowany był w licznej korespondencji kierowanej przez kolejnych Rzeczników Praw Obywatelskich do resortu finansów, lecz pomimo upływu prawie sześciu lat, nadal nie wypracowano nowej definicji pojęcia „budowli”, zgodnie z wymogami wskazanymi przez Trybunał Konstytucyjny.
W ostatnim stanowisku minister rozwoju i finansów wskazał, że kwestia zdefiniowania pojęcia „budowli” dla celów opodatkowania podatkiem od nieruchomości okazała się o wiele bardziej skomplikowana, niż początkowo zakładano. Dlatego też do tej pory nie udało się w sposób definitywny wypracować nowej definicji.
W ocenie Rzecznika, jest to kolejna odpowiedź sprowadzająca się do ogólnego stwierdzenia, że prace legislacyjne w tym obszarze są kontynuowane. Dlatego tym razem zwrócił się bezpośrednio do Prezes Rady Ministrów z prośbą o osobiste zainteresowanie się poruszoną kwestią i rozważenie podjęcia wszelkich stosownych działań ukierunkowanych na pilne sfinalizowanie prac nad stworzeniem tej definicji.
