The subject of the considerations contained in the text is the application of the principle of benefit, regulated in Art. 134 of the Real Estate Management Act. Its use in practice is limited by regulations § 49 point 4 of the Regulation of the Council of Ministers on the valuation of real estate. In the authors' opinion, this solution is contrary to the constitutional principle of the right to just compensation. Additionally, this leads to a violation of the principle of exclusivity of the act and the principle of hierarchy of the system of legal acts, and thus leads to a conflict of the content of the sub-statutory act with the regulation of the act. The authors paid particular attention to the duality of the jurisprudence of administrative courts in terms of the method of conducting legal assessment of constitutional provisions in the context of the application of the Act and the implementing regulation.