Communes without property tax for land under transmission lines

On January 1, 2019, the Act amending the Agricultural Tax Act, the Act on Local Taxes and Charges and the Forest Tax (Journal of Laws of 2018 item 1588) will enter into force. The amendment of tax bills aims to eliminate the practice of recognizing land by which (or over) the transmission or distribution infrastructure lines run as a land occupied by the enterprise for its buisness, which resulted in taxation of this land with property tax, in addition at the highest rate – even when this land is still used for agriculture or forestry activities. For many municipalities such an unfavorable interpretation for network operators was a source of significant increases in local tax revenues. The problem, however, is that not all tax authorities shared the previous line regarding land taxation in the area of limited use in relation to existing distribution or transmission facilities. Since the new year, this problem seems to be solved. The question remains what about tax liabilities for previous years.