In case of new buildings and structures, the real estate tax obligation arises on January 1 of the year following the year in which the construction process has been completed or a given building or structure started to be exploited prior to final completion. Recently, the above was confirmed by the Voivodship Administrative Court in Szczecinie in its judgment of August 5, 2010 (court file no.: I SA/Sz 301/08).

Contact person: Paweł Tomasik, pt@pnplaw.pl