Pojęcie budowli – problemy definicyjne. Uwagi de lege lata na tle wyników kontroli NIK

There are more and more buildings whose complexity, with regard to technology and construction, makes it difficult to qualify them to the category of a structure on the basis of the criteria set forth in Article 3, item 3 of the Construction Law. In the years 2012-2015, the Supreme Audit Office conducted several audits in which the key issue was to decide whether the audit subject is related to a structure. In his article, the author presents examples related to selected buildings whose qualification as a structure raised interpretation doubts in the light of Article 3, item 3 of the Construction Law. This led to the latitude and the lack of unified stance of architecture and construction administration bodies, and construction supervision bodies in the application of the law, and consequently – to significant doubts in evaluation of the audited activities.