{"id":78,"date":"2023-08-23T06:49:00","date_gmt":"2023-08-23T06:49:00","guid":{"rendered":"https:\/\/www.tpa-group.pl\/?page_id=78"},"modified":"2025-11-18T16:30:18","modified_gmt":"2025-11-18T16:30:18","slug":"knowhow","status":"publish","type":"page","link":"https:\/\/www.tpa-group.pl\/pl\/knowhow\/","title":{"rendered":"Know-how"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"78\" class=\"elementor elementor-78 elementor-765\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24bbadfa hero-banner elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24bbadfa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73c873cf\" data-id=\"73c873cf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3e121952 hero-banner-breadcrumbs-container elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e121952\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5b30cd6\" data-id=\"5b30cd6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b640734 elementor-widget elementor-widget-heading\" data-id=\"1b640734\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.tpa-group.pl\/pl\/\">Home |&nbsp;<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f9d24eb elementor-widget elementor-widget-heading\" data-id=\"7f9d24eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Know-how<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-327e63a4 elementor-widget elementor-widget-heading\" data-id=\"327e63a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sprawd\u017a nasze publikacje<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-152ae78f elementor-widget elementor-widget-text-editor\" data-id=\"152ae78f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Zobacz nasze ostatnie publikacje i najwa\u017cniejsze aktualno\u015bci.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b0f3b38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b0f3b38\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-437dc4e9\" data-id=\"437dc4e9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a02b77b elementor-widget elementor-widget-posts-accordion\" data-id=\"4a02b77b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;posts_accordion_categories&quot;:[&quot;any&quot;,&quot;news&quot;,&quot;publikationen&quot;,&quot;event&quot;,&quot;videos&quot;]}\" data-widget_type=\"posts-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n        <!-- Start rendering the output -->\n        <div class=\"posts-accordion\">\n        \t            <p class= \"posts-accordion__description\"><\/p>\n        <\/div>\n        <!-- End rendering the output -->\n\n        \t \t<div \n\t \t\tclass=\"posts-accordion-container \" \n\t \t\tdata-related-content=\"no\"\n\t \t\tdata-related-categories=\"\"\n\t \t\tdata-exclude=\"1\"\n\t \t\tdata-show-from-person=\"none\"\n\t \t\tdata-post-types=\"news, publikationen, event, videos\"\n \t\t>\n\t \t\t\n \t\t\t\t\t<div class=\"content-type-filters-container\">\n\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\tclass=\"suche-filter\" >\n\t\t\t\t\t\t<div class=\"close\"><\/div>\n\t\t\t\t\t\t<a \n\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t<p class=\"posts-accordion-filter-text\">Filtry<\/p>\n\t\t\t\t\t\t\t<img decoding=\"async\" class=\"posts-accordion-filter-icon\" src=\"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/filters-icon.svg\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\t\t\tclass=\"content-type-filter active\" \n\t\t\t\t\t\t\t\tdata-filter-target=\"any\">\n\t\t\t\t\t\t\t\t<a \n\t\t\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\tWszystko\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\t\t\tclass=\"content-type-filter \" \n\t\t\t\t\t\t\t\tdata-filter-target=\"news\">\n\t\t\t\t\t\t\t\t<a \n\t\t\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\tAktualno\u015bci\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\t\t\tclass=\"content-type-filter \" \n\t\t\t\t\t\t\t\tdata-filter-target=\"publikationen\">\n\t\t\t\t\t\t\t\t<a \n\t\t\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\tPublikacje\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div \n\t\t\t\t\t\t\t\tclass=\"content-type-filter \" \n\t\t\t\t\t\t\t\tdata-filter-target=\"videos\">\n\t\t\t\t\t\t\t\t<a \n\t\t\t\t\t\t\t\thref=\"#\" \n\t\t\t\t\t\t\t\tclass=\"posts-accordion-filter\"\n\t\t\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\tWideo\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<div class=\"posts-accordion-search-container\">\n\t\t\t<div class=\"posts-accordion-search-input-container\">\n\n\t\t\t\t<div class=\"input-wrapper half-width first search-category-wrapper\">\n\t\t\t\t\t<select name=\"search-category\" class=\"search-category\">\n\t\t\t            <option value=\"\">Wszystkie kategorie<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"214\"> Aktualno\u015bci<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"1\"> Bez kategorii<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"76\"> Bran\u017ca IT<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"241\"> Bran\u017ca zbrojeniowa<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"75\"> Ceny transferowe<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"222\"> Corporate Finance<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"221\"> Doradztwo ESG<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"97\"> Doradztwo ksi\u0119gowe<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"83\"> Doradztwo prawne<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"147\"> Doradztwo transakcyjne<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"101\"> Energetyka<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"102\"> Firmy rodzinne<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"72\"> KSeF<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"71\"> Ksi\u0119gowo\u015b\u0107<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"104\"> Nieruchomo\u015bci<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"89\"> Opodatkowanie nowych technologii<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"80\"> Outsourcing ksi\u0119gowy<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"96\"> Payroll<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"93\"> Podatek u \u017ar\u00f3d\u0142a WHT<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"70\"> Podatki<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"86\"> Podatki osobiste<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"90\"> Pomoc publiczna<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"237\"> Property Tax<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"215\"> Publikacje<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"84\"> Raportowanie schemat\u00f3w podatkowych MDR<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"231\"> Transakcje<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"79\"> Us\u0142ugi audytorskie<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"95\"> VAT<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"233\"> Wideo<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"216\"> Wydarzenia<\/option>\n\t\t\t\t\t\t\t\t\t\t<\/select>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\n\t\t\t\t<div class=\"input-wrapper search-keyword-wrapper\">\n\t\t\t\t\t<input type=\"text\" name=\"search-keyword\" class=\"search-keyword\" placeholder=\"Szukaj...\"><\/input>\n\t\t\t\t\t<img decoding=\"async\" class=\"magnifying-glass-icon\" src=\"https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/posts-accordion-widget\/img\/magnifying-glass-icon.svg\">\n\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n\t\t\t<div class=\"posts-accordion-search-button-container\">\n\t\t\t\t<div class=\"btn__wrapper clear-filters\">\n\t\t\t\t  \t<a \n\t\t\t\t  \thref=\"#\" \n\t\t\t\t  \tclass=\"btn btn__primary elementor-button clear-filters-button\"\n\t\t\t\t  \t>\n\t\t\t  \t\tWyczy\u015b\u0107 filtry\t\n\t\t\t  \t\t<i class=\"fa6s fa6s-solid-arrow-right\"><\/i>\t\t\t  \t\t\n\t\t\t\t  \t<\/a>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t\t<div class=\"posts-accordion-spinner-container\">\n\t\t\t<div class=\"posts-accordion-spinner\">\n\t\t\t\t<span><\/span>\n\t\t\t<\/div>\n\t\t<\/div>        \n\n\n\t\t\t\t  <div class=\"posts-grid\" style=\"opacity: 0;\">\n\n\t\t  \t<div class=\"posts-grid-sizer\"><\/div>\n\t\t    \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/wybrane-interpretacje-z-zakresu-podatku-od-nieruchomosci-lipiec-2026\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Property Tax<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/11\/PON-472x215.jpg\" alt=\"Wybrane interpretacje z zakresu podatku od nieruchomo\u015bci | Lipiec 2026\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">3. lipca 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>3<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Wybrane interpretacje z zakresu podatku od nieruchomo\u015bci | Lipiec 2026<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">Interpretacja Prezydenta Wroc\u0142awia z 30 kwietnia 2026 r. Prezydent Wroc\u0142awia wyda\u0142 w dniu 30 kwietnia 2026 r. interpretacj\u0119 indywidualn\u0105 dotycz\u0105c\u0105 zasad opod...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/wartosc-odtworzeniowa-jako-dopuszczalna-podstawa-wyceny-budowli-dla-celow-podatku-od-nieruchomosci\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Property Tax<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/11\/PON-472x215.jpg\" alt=\"Warto\u015b\u0107 odtworzeniowa jako dopuszczalna podstawa wyceny budowli dla cel\u00f3w podatku od nieruchomo\u015bci\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">3. lipca 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>2<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Warto\u015b\u0107 odtworzeniowa jako dopuszczalna podstawa wyceny budowli dla cel\u00f3w podatku od nieruchomo\u015bci<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">Naczelny S\u0105d Administracyjny w dniu 10 kwietnia 2026 r. wyda\u0142 wyrok (sygn. akt III FSK 560\/24), w kt\u00f3rym stwierdzi\u0142, \u017ce przy ustalaniu warto\u015bci budowli w try...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/wezel-betoniarski-jako-budowla-dla-celow-opodatkowania-podatkiem-od-nieruchomosci-kluczowa-rola-koncepcji-rzeczy-zlozonej\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Property Tax<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/11\/PON-472x215.jpg\" alt=\"W\u0119ze\u0142 betoniarski jako budowla dla cel\u00f3w opodatkowania podatkiem od nieruchomo\u015bci \u2013 kluczowa rola koncepcji \u201erzeczy z\u0142o\u017conej\u201d\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">3. lipca 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>3<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">W\u0119ze\u0142 betoniarski jako budowla dla cel\u00f3w opodatkowania podatkiem od nieruchomo\u015bci \u2013 kluczowa rola koncepcji \u201erzeczy z\u0142o\u017conej\u201d<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">Naczelny S\u0105d Administracyjny w wyroku z dnia 9 kwietnia 2026 r. (sygn. akt III FSK 355\/25) oddali\u0142 skarg\u0119 kasacyjn\u0105 sp\u00f3\u0142ki i potwierdzi\u0142, \u017ce w\u0119ze\u0142 betoniarsk...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/budynki-mieszkalne-wynajmowane-na-cele-mieszkaniowe-opodatkowane-nizsza-stawka-podatku-od-nieruchomosci\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Property Tax<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/11\/PON-472x215.jpg\" alt=\"Budynki mieszkalne wynajmowane na cele mieszkaniowe opodatkowane ni\u017csz\u0105 stawk\u0105 podatku od nieruchomo\u015bci\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">3. lipca 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>2<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Budynki mieszkalne wynajmowane na cele mieszkaniowe opodatkowane ni\u017csz\u0105 stawk\u0105 podatku od nieruchomo\u015bci<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">W dniu 17 czerwca 2025 r. Naczelny S\u0105d Administracyjny (NSA) wyda\u0142 wa\u017cne orzeczenie (sygn. akt III FSK 400\/24), kt\u00f3re rozstrzyga na korzy\u015b\u0107 podatnik\u00f3w w\u0105tpli...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/mobilne-kontenery-magazynowe-bez-podatku-od-nieruchomosci\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Property Tax<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/11\/PON-472x215.jpg\" alt=\"Mobilne kontenery magazynowe bez podatku od nieruchomo\u015bci\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">3. lipca 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>2<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Mobilne kontenery magazynowe bez podatku od nieruchomo\u015bci<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">W nieprawomocnym wyroku z 9 czerwca 2026 r. (III SA\/Wa 336\/26) WSA w Warszawie zakwestionowa\u0142 stanowisko organu podatkowego, zgodnie z kt\u00f3rym mobilne kontene...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\n\t\t        \t<div class=\"posts-grid-item\">\n\t        \t\t\t<a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/obiekty-magazynowe-do-skladowania-materialow-sypkich-stanowia-budowle-nie-budynki\/\">\n\t        \t\t\t\t\t\t        \t\t\t\t<p class=\"main-category\">Property Tax<\/p>\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t        \t\t<div class=\"img-container\">\n\t\t\t\t        \t\t\t<img decoding=\"async\" class=\"post-image\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2025\/11\/PON-472x215.jpg\" alt=\"Obiekty magazynowe do sk\u0142adowania materia\u0142\u00f3w sypkich stanowi\u0105 budowle, nie budynki\">\n\t\t\t        \t\t\t\t\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t<\/div>\n\n\t        \t\t\t\t<div class=\"post-content-wrapper\">\n\t        \t\t\t\t\t\t\t\t\t        \t\t<div class=\"post-meta\">\n\t\t\t\t        \t\t\t\t\t\t\t        \t\t\t\t<p class=\"post-date\">3. lipca 2026<\/p>\n\n\t\t\t        \t\t\t\t\t\t\t\t        \t\t\t<p class=\"post-type\">Aktualno\u015bci<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t\t        \t\t\t\t\t\t        \t\t\t\t\t\t\t        \t\t<div class=\"reading-time\">\n\t\t                    \t\t\t<p class=\"reading-time-number\">    <span>2<\/span>\n    &nbsp;<\/p>\n\t\t                    \t\t\t<p class=\"reading-time-text\">min. czytania<\/p>\n\t\t                    \t\t<\/div>\n\t                    \t\t\t\t\t\t        \t\t<div class=\"content-container\">\n\t\t\t\t        \t\t\t<h5 class=\"post-title\">Obiekty magazynowe do sk\u0142adowania materia\u0142\u00f3w sypkich stanowi\u0105 budowle, nie budynki<\/h5>\n\t\t\t\t        \t\t\t<p class=\"post-description\">W wyroku z dnia 28 maja 2026 r. (sygn. akt I SA\/Po 938\/25) WSA w Poznaniu uchyli\u0142 interpretacj\u0119 Burmistrza Miasta Lubonia i potwierdzi\u0142, \u017ce obiekty magazynow...<\/p>\n\t\t\t\t        \t\t<\/div>\n\t\t\t        \t\t<\/div>\n        \t\t\t\t<\/a>\n\t\t        \t<\/div>\n\t\t        \t\t  <\/div>\n\t\t  \t\t\t\t<div class=\"btn__wrapper load-more-wrapper\">\n\t\t\t\t  \t<button type=\"button\" class=\"btn btn__primary elementor-button load-more\">\n\t\t\t\t  \t\tZobacz wi\u0119cej\t\t\t\t  \t\t<i class=\"fa6s fa6s-solid-arrow-right\"><\/i>\t\n\t\t\t\t  \t<\/button>\n\t\t  \t\t\n\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\n\n\t\t\t \t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home |&nbsp; Know-how Sprawd\u017a nasze publikacje Zobacz nasze ostatnie publikacje i najwa\u017cniejsze aktualno\u015bci. Search \/ Filter All News Publications Videos All Categories Administracja p\u0142acowa &#8211; payroll Aktualno\u015bci Bran\u017ca IT Ceny transferowe Corporate Finance Doradztwo ESG Doradztwo podatkowe Doradztwo prawne Energetyka KSeF Nieruchomo\u015bci Opodatkowanie nowych technologii Outsourcing ksi\u0119gowo\u015bci i p\u0142ac Podatek u \u017ar\u00f3d\u0142a WHT Podatki osobiste [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-78","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Know-how - TPA Poland<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tpa-group.pl\/pl\/knowhow\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Know-how - TPA Poland\" \/>\n<meta property=\"og:description\" content=\"Home |&nbsp; Know-how Sprawd\u017a nasze publikacje Zobacz nasze ostatnie publikacje i najwa\u017cniejsze aktualno\u015bci. 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