@misc{Bort_Jan_Wątpliwości_2020, author={Bort, Jan}, copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022}, howpublished={online}, year={2020}, publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii}, language={pol}, abstract={The purpose of this article is to analyze in detail the legal regulations in which the legislator included the rules of taxation of buildings and structures with property tax and the methods of their interpretation. First of all, interpretation problems closely related to the application of specific tax regulations were discussed in conjunction with the jurisprudence of the Constitutional Court and administrative courts on the subject matter.}, title={Wątpliwości interpretacyjne związane z opodatkowaniem budynków i budowli}, type={text}, doi={https://doi.org/10.34616/145071}, keywords={building, structure, construction object, property tax, property, judicature}, }