Taxation of technical equipment by property tax –diagnosis of the problem and postulates de lege ferenda

The article concerns the taxation of technical devices. The current regulation raises doubts. Its scope is not precise.In individual cases, it is not certain whether a given facility should be taxed as a free-standing device, onlyin its building parts, or as a construction device. Doubts also arise from divergent case law. Describing the problemof taxation of devices and proposing possible new regulations is currently particularly important becausework is underway on a new definition of buildings.