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Property Tax Exemptions for Polish Higher Education Institutions. Problems and Dilemmas

The contemporary socioeconomic reality poses a number of new and difficult challenges for higher education. In this context, it is vital that a perfect fiscal and legal environment be created. A significant role is also played by local taxes on real property held by higher education institutions. On the one hand, it is commonly argued that a well-developed infrastructure facilitating modern forms of education and innovative research is a direct measure of a university’s development. On the other, one must not overlook the increase in fiscal obligations related to the same. This paper analyses the problems of legal cohesion in terms of the provisions of tax law, Commercial Law, and the system of higher education. With due reference to the scarce available literature, case law and decisions of fiscal authorities, the study provides a comprehensive analysis and verification of the structure of property tax exemptions applicable in this context. Given the legal character of said exemptions and ratio legis, the paper presents practical difficulties pertinent to the application of such legal instruments, flaws in their normative construction, and interpretative discrepancies – to arrive at specific conclusions and evaluations.