The film (or sensor) plane must be parallel to the front of the building in order not to get a tilting effect from horizontal and/or vertical perspective.
Tilt is fine so long as it looks intentional. In my view of course. Sometimes it is unavoidable due to the effects of perspective when the plane of the sensor is tilted with respect to the subject - as when photographing tall buildings. I always try to make it a point for there to be one or more horizontal or vertical elements however to make the point that "this effect is deliberate". This is a more subtle way of incorporating tilts into images which makes it clear that the artist is in control of the image not the other way around. Some examples:
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