Act on the payment of interest on bank loans granted to provide financial liquidity to entrepreneurs affected by the effects COVID-19 and to amend some other laws, commonly referred to as the crisis shield 4.0, under Article 50 amends In the Act dated 16 November 2006 about the tax bill.
The changes introduced will result in an increase in law 6-twice the tax fee for the decision on the conditions for the construction and development of the site. The current tax fee is 107 PLN, and 24 July 2020 is going to be 598 PLN.
However, this increase will not apply to all. Crisis shield 4.0 introduced a waiver to which owners and land users were covered. This means that the owner or perpetual user will not be obliged to pay the tax fee in order to apply for a decision on the construction conditions of his property. The full fee will be payable on applications for decisions made by persons other than owners or users of the land, whether or not they plan to build a residential building.
Leaving legal decisions on the terms and conditions of construction at the request of persons third has negative legal and financial implications for the municipality
As the creators of the crisis shield emphasize 4.0 The aim of the regulation is to discourage people from requesting building conditions without a clear socio-economic objective and to improve the finances of municipalities by partly financing these proceedings from revenue from the tax charge.
In the current state of the law, any entity has the right to apply for construction conditions, even without any property right. Consequently, most applications to municipalities are submitted by individuals third, not the owner or perpetual user of the property.
In many cases, the measures taken are aimed solely at checking the possibility of making investments on the properties identified by the entity and consequently do not translate into the construction permits obtained.
As a result, the existing regulations have led to an increase in the number of administrative procedures conducted by local government units ending with decisions on building conditions which do not translate into the number of building permits issued. This is a major administrative burden for municipal offices, which very often require hiring people exclusively to carry out such activities or to order the preparation of decisions with external entities rather than creating added value in the socio-economic environment.
Furthermore, leaving legal decisions on the terms of the building at the request of persons third has negative legal and financial implications for the municipality. When the local plan enters into force (in the area where the so-called ‘planistic gap’) is situated, the value of the property may depend, inter alia, on the decisions taken on the building conditions, which in effect undermines the legitimacy of the establishment of the planning fee, as it drastically understates its value or makes it impossible to charge it at all.
However, there are dilemmas at the stage of the development of local spatial planning plans, as to whether decisions on the conditions of construction should be taken into account. It should be pointed out that even at the stage of the plan, the decision to permit construction can still be obtained. Then there is no alternative but to include such investment in the plan and, in the absence of compatibility with the study, exclude the area from the development of the local plan.
According to the legislator, these changes will limit the number of decisions that would not translate into construction projects. As a consequence, this will also reduce the need to transfer building conditions to other entities. Therefore, the adopted regulation will reduce, among other things, the negative effects on the spatial planning system of transferring building conditions decisions for the part of the property for which the decision on the building conditions was issued.