on the the determination of an area subject to plot tax
On the basis of a motion for a preliminary ruling submitted by Panel No. K.V. of the Curia, the Curia’s Uniformity Complaint Panel has issued the following uniformity decision:
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When determining whether a piece of real estate is subject to plot tax, it must be examined whether this piece of real estate falls under the exceptions listed under Section 52 (16) of Act C of 1990 on Local Taxes. When applying this provision, it shall not be possible to examine – as a physical limitation – the unfeasibility of building any structure on the land.
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The Curia’s Panel No. K.V. may depart from Decision No. Kfv.35.033/2023/5, which was published in the Collection of Court Decisions.
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The Curia’s Decision No. Kfv.35.033/2023/5, which was published in the Collection of Court Decisions, may no longer be invoked as binding.