The article analyses the concept of real estate related to running a business under the Act on Local Taxes and Fees (u.p.o.l.). Including land, buildings or structures in this category of real estate results in a significant increase in the amount of real estate tax. The statutory definition of this concept is too general, which is why there have been disputes about how to tax an entrepreneur's real estate since the Act came into force. Although the case was dealt with twice by the Constitutional Tribunal, the analysed issue still arouses controversy in court jurisprudence. In this situation, in my opinion, statutory changes are necessary. Further judgments, including that of the Constitutional Tribunal, will not solve the problem. The article presents proposals for changes in applicable regulations, namely a new definition of real estate owned by an entrepreneur and the principles of taxation of jointly owned real estate.

The Act of 12 January 1991 on Local Taxes and Fees from the beginning of its validity did not contain criteria allowing for the unambiguous qualification of buildings and structures for the purposes of property taxation. In the first period of validity (until 2002), it was indicated that the reason for this state of affairs was the lack of a definition of a structure, with a very general definition of a building at the same time. As a result, in 2003, related definitions of buildings and structures were introduced to the Act, referring to the construction law. The construction of these definitions in 2011 was the subject of analysis for the first time by the Constitutional Tribunal, which, when issuing an interpretative judgment, did not eliminate these provisions from the legal system. In the judgment in case P 33/09, the Tribunal indicated to the legislator the need to quickly change the definition of a structure. Following this judgment, two draft laws containing new definitions were prepared, but they were not adopted. The case was referred to the Tribunal for the second time in 2017. It issued another interpretative judgment (SK 48/15), which did not, however, reduce the growing disputes regarding the qualification of these objects as objects of taxation. In 2023, the Tribunal, in its judgment resolving the case of the classification of silos (SK 14/21), decided to find the provisions of the Act on Local Taxes and Fees containing the definition of a structure to be inconsistent with the Constitution and to order a change in the definition of a building. Therefore, within 18 months from the date of announcement of this judgment, new definitions of the analysed concepts should appear in the indicated act. The aim of the article is to present possible changes to these definitions in such a short time, taking into account the requirements formulated by the Constitutional Tribunal. The optimal concept for implementing the recommendations of the Tribunal is to define a structure and a building in the annexes to the act, providing their statistical symbols.