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.