difficulties in the process
Today, we are sadly forced to state that the implementation of the tax reform in December 2014 and the introduction of the corresponding amendments as a whole package only negatively affected the quality of the final law. New norms cannot be applied separately from existing ones, especially when it comes to a single law.
And in this aspect, the duty of the legislator is to predict how the rule will act in conjunction with others. It can hardly be said that the provision on real estate tax, which is different from the land, is thought out and unambiguous. Continue reading