The government is proposing another version of the commercial property tax. Initially, it was to be a public tribute burdening large commercial networks. However, this did not happen because of the European Commission's opposition. Tax is to apply to rented buildings (not only commercial or service buildings as previously assumed). The structure currently proposed will take the form of a de facto property tax even though it is formally intended to be a income tax.
The initial assumption of the new tax was to obtain an additional public tribute from the largest stores. However, the principles of European Union law have stood in the way. Tax charges must not be freely directed to selected groups of taxpayers. For this reason, the European Commission has taken a critical stance on the plans of the government to impose an additional tax on the largest stores.
The most recent project assumes that the tax is paid on properties rendered in rent or lease if the value of the property exceeds 10,000,000 PLN. Taken into account all properties one the owner. If the total value of all properties exceeds 10,000,000 this tax will cover a surplus of more than 10,000,000 PLN. It should be noted that the obligation to pay this tax will also arise if the entrepreneur shows a loss in a given year.
The tax to charge revenue to the largest stores was modified in such a way as to obtain the approval of the European Commission. It seems that the original assumptions are no longer valid, and the current proposal is economically questionable.