Today, the Supreme Administrative Court has adopted an important resolution in the field of real estate tax (sign. III FSK 1/12):
“A building object, which is a construction within the meaning of Art. 3 point 3 of the Construction Law in connection with Art. 1a paragraph 1 point 2 of the Act on Local Taxes and Fees, may be considered a building for the purposes of taxation with real estate tax within the meaning of Art. 1a paragraph. 1 point 1 of the Act on Local Taxes and Fees, if it meets the criteria of being a building specified in this provision, and its distinguishing feature is the usable area, indicated in Article 4 (1) (2) of the Act on Local Taxes and Fees. “
As regards silos / tanks, the Supreme Administrative Court (in the oral recitals of the resolution) indicated that they would constitute constructions for the purposes of real estate tax, if their functional feature and purpose was to store substances (e.g. grain or cement), where the technical parameters relating to them are space or volume, not surface.
For some taxpayers, this may mean savings in tax, although for some (as in the case of the indicated silos) it is not yet clear which direction the practice will go.