Collective water supply and collective sewage disposal – on the need to unify the classification of this activity under the provisions of real estate tax law
Abstract
The article addresses the issue of non-uniformity in the real estate taxation of infrastructure used for collective water supply and sewage disposal. The author analyzes discrepancies in the jurisprudence of administrative courts, which differentiate the scope of taxation based on the legal form of the service provider—effectively favoring municipal organizational units at the expense of municipal companies. The publication supports the thesis that water and sewage activities, as the performance of non-profit public utility tasks, should not be classifiedas business activity under the Act on Local Taxes and Fees, regardless of the subjective status of the provider
Fields of Study & Subjects
Taxation and Legal Issues
Local Government Finance and Decentralization
Polish Law and Legal System
Publication details
- Journal / source
- Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
- Volume
- 2
- Issue
- 354
- Pages
- 12–19
- Publication date
- 27 February 2026
- Language
- EN