Glosa do wyroku Trybunału Konstytucyjnego z 18 października 2023 r., SK 23/19

The author presents a partially critical commentary on the Constitutional Tribunal’s judgment of October 18, 2023 (case SK 23/19), in which the Tribunal held that regulations leading to differentiation in real estate tax rates depending on whether a garage is located within a residential building or is a separate structure, are inconsistent with the Constitution of the Republic of Poland. The commented judgment could have represented a significant step toward rectifying the real estate taxation system, were it not for constitutional doubts of a strictly fundamental nature, ranging from the admissibility of the complaint itself to formal and procedural objections concerning the composition of the adjudicating panel.