Subject of Dispute: Recognition as Unlawful and Cancellation of a Tax Notification-Decision on Accrual of Real Estate Tax for an Industrial Complex.
Main Arguments of the Court: The Supreme Court considers that previous judicial instances incorrectly applied the norm on exemption from taxation of industrial buildings. The Court emphasized that for obtaining the tax benefit, merely having the status of an industrial building is insufficient; it is necessary to prove its actual use for its functional purpose in industrial production in the specific year. The courts of previous instances did not clarify the circumstances of the actual use of buildings in 2017.
Court Decision: To cancel previous court decisions and refer the case for a new review to the court of first instance for a complete clarification of all circumstances of the case.
