The whole set of devices includ in the concrete batching plant was to create a usable whole, which, functionally link, was to be us for the production of concrete. Despite this, the individual elements of the machine could also be independent parts, performing separate functions, which, if necessary, could be dismantl without significantly changing the layout of the device without losing its function. A year later, as indicat by the applicant, he himself conclud a leasing agreement with an entity conducting business activity a service transport company. The subject of the contract was a concrete mixing plant with an aggregate warehouse. Read also I SA/Po , Proceings of evidence to prove.
The technicalutility relationship
Of gas station equipment Judgment of the Provincial Administrative Court in Poznań Doubts about the tax qualification of the device The applicant, asking the mayor of the Puck commune for an individual interpretation of the provisions of the tax Tongliao Phone Number List law in the field of real estate tax , had doubts whether the concrete mixing plant as a heterogeneous installation consisting of many independent components in its entirety falls within the scope of real estate tax in accordance with the content of the provisions of the Act on Local Taxes Fees of January , whether the subject matter of real estate taxation includes only elements of the concrete mixing plant that meet the definition of a structure from.
Thatthe concrete mixing plant should be qualifi as a set of individual, independent elements, constituting separate objects of taxation, the statutory “structure” in the case of a concrete mixing plant are, among others machine foundations. The remaining parts of the node are not permanently attach to the ground, so they can be freely without any UK Email Database damage dismantl mov to another location, while still fulfilling their function. In the opinion of the applicant, the concrete mixing plant should not be treat as an inseparable whole, in particular, for the purposes of determining the method of taxation, it should not be treat as a structure, as it should not be subject to real estate tax in its entirety due to the fact that only those elements should be subject to taxation, that fall within the definition of a building.