Real estate tax rate for buildings (parts thereof) related to the provision of health services (activities in the field of running pharmacies)

Abstract

The article analyzes the normative structure of the preferential real estate tax rate. This concerns the real estate tax rate for buildings or their parts related to the provision of health services. This structure consists of two elements, i.e. firstly, one that can be described as related to the provision of health services, and secondly, a clarifying phrase. The clarifying phrase concerns the condition for seizure by entities providing these health services. These considerations made it possible to refer to an important issue, i.e. the relationship of such a tax rate to the activity of running pharmacies. This rate cannot apply to activities related to running pharmacies, reasons for which include the fact that it results from the content of the tax act itself and, moreover, from the reference to the concept of health benefits. The paper also formulates demands for changing the method of regulating this property tax rate.