The purpose of this study is to analyse the judgment of the Constitutional Tribunal of 18 October 2023 (SK 23/19). This ruling concerns the application of the appropriate real estate tax rate to garages located in multi- family residential buildings. The constitutional court found that the rate for such used parts of residential buildings should be the same regardless of whether the garage is a component of the residential building or is a separate (non-residential) premises within the meaning of the provisions of the Act of 24 June 1994 on ownership of premises. Analysing the decision and the justification for the judgment, it should be stated that there are no rational arguments that would support the derogation of the analysed provisions. The constitutional court omitted important, key regulations of the Act on local taxes and fees. and, as a result, made an incorrect assessment of the verified provisions.

The article presents, based on the actual situation, the issue of taxation of water and sewage infrastructure structures owned by a local government budgetary entity. The nature of the activities of this category of public finance sector entities implies that they provide their services for a fee. However, the payment does not determine the commercial nature of the activity within the scope of the commune's own tasks. The main objective of the article is to verify the thesis according to which, in certain situations, activities within the scope of a commune's own tasks performed by a local government budgetary institution do not constitute economic activity and, consequently, buildings used for this purpose are not subject to real estate tax.

The main objective of the article is to verify the thesis according to which remotely controlled switches placed on medium voltage (MV) overhead lines are a component of the power grid, and thus their values should be included in the tax base for structures related to running a business. The problem of taxing this type of installation (equipment) results from the legal definition of the term "structure" regulated in Art. 1a paragraph 1 point 2 of the Act on Local Taxes and Fees, which in its content refers to the provisions of the construction law.

The main aim of this article is an attempt to identify and organize the categories of technical devices subject to real estate tax. It is a complex and interdisciplinary subject. This is due to the fact that the provisions of the tax law refer to the regulations of the construction law when defining the term "building". As a result, many doubts arise with the classification of given things as potential objects of taxation. In order to solve numerous problems arising at the stage of applying the provisions of the Act on Local Taxes and Fees, it seems necessary to amend this part of the tax law.