001450754 000__ 04016cam\a2200553\a\4500
001450754 001__ 1450754
001450754 003__ OCoLC
001450754 005__ 20230310004542.0
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001450754 008__ 221030s2022\\\\sz\\\\\\ob\\\\000\0\eng\d
001450754 019__ $$a1349280851
001450754 020__ $$a9783031156731$$q(electronic bk.)
001450754 020__ $$a3031156730$$q(electronic bk.)
001450754 020__ $$z3031156722
001450754 020__ $$z9783031156724
001450754 0247_ $$a10.1007/978-3-031-15673-1$$2doi
001450754 035__ $$aSP(OCoLC)1349274461
001450754 040__ $$aYDX$$beng$$cYDX$$dGW5XE$$dEBLCP$$dOCLCF$$dUKAHL$$dOCLCQ$$dVLB
001450754 043__ $$ae-pl---
001450754 049__ $$aISEA
001450754 050_4 $$aKKP3663$$b.M67 2022eb
001450754 08204 $$a343.438054$$223/eng/20221102
001450754 1001_ $$aMorawski, Wojciech.
001450754 24514 $$aThe taxation of energy-sector assets :$$bPolish tax legislation on the eve of energy transformation /$$cWojciech Morawski, Adam Kała̜żny.
001450754 264_1 $$aCham, Switzerland :$$bSpringer,$$c2022.
001450754 264_4 $$c©2022
001450754 300__ $$a1 online resource (ix, 109 pages).
001450754 4901_ $$aSpringerBriefs in energy
001450754 504__ $$aIncludes bibliographical references.
001450754 50500 $$tCoal: Poland's Erstwhile 'Black Gold' or Current Problem? --$$tReal Estate Taxation in Poland: The Main Legal Problems --$$tThe Taxation of Assets Used to Extract Energy Resources --$$tThe Taxation of Assets Used to Transport and Store Energy Resources --$$tThe Taxation of Construction Objects Used to Generate Energy: The Current Legal Regime --$$tThe Taxation of Wind Power Plants: A Case of Regulatory Instability --$$tThe Taxation of Land Used for Energy Production --$$tOffshore Wind Farms: A Special Tax Regime --$$tThe Taxation of Assets Used for Energy Storage --$$tOffshore wind farms: a special tax regime --$$tThe taxation of assets used for energy storage -- The taxation of transmission lines and facilities: a history of unexpected regulatory changes and unstable jurisprudence --$$tAllocation of tax revenue between state and local government units --$$tConclusion: are traditional and renewable sources of energy treated equally by the legislator?
001450754 506__ $$aAccess limited to authorized users.
001450754 520__ $$aThis book answers the question: is Polish property tax legislation ready for the upcoming energy transformation? In Poland, real estate tax (property tax) is a material cost for property owners in energy because of the high value assets used by the sector. At the same time, unclear provisions of Polish tax law and variable jurisprudence can make it challenging for entrepreneurs to predict their tax bills. The current provisions of Polish tax law are often not well adjusted to the reality of modern economy, particularly in the case of assets used in the renewable energy sector. The book describes the problems that face taxpayers, tax authorities, and the administrative courts trying to apply current real estate tax provisions to renewable energy assets. The authors also examine the question of whether Polish legislators treat traditional and renewable sources of energy fairly. The readers of this book will be practitioners and researchers who are interested in issues of renewable energy taxation.
001450754 588__ $$aDescription based on print version record.
001450754 650_0 $$aProperty tax$$xLaw and legislation$$zPoland.
001450754 650_0 $$aEnergy policy$$zPoland.
001450754 650_0 $$aRenewable energy sources$$xLaw and legislation$$zPoland.
001450754 650_0 $$aEnergy tax$$zPoland.
001450754 655_0 $$aElectronic books.
001450754 7001_ $$aKała̜żny, Adam.
001450754 77608 $$iPrint version: $$z3031156722$$z9783031156724$$w(OCoLC)1337403806
001450754 77608 $$iPrint version:$$aMORAWSKI, WOJCIECH. KALAZNY, ADAM.$$tTAXATION OF ENERGY-SECTOR ASSETS.$$d[S.l.] : SPRINGER INTERNATIONAL PU, 2022$$z3031156722$$w(OCoLC)1337403806
001450754 830_0 $$aSpringerBriefs in energy.
001450754 852__ $$bebk
001450754 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-15673-1$$zOnline Access$$91397441.1
001450754 909CO $$ooai:library.usi.edu:1450754$$pGLOBAL_SET
001450754 980__ $$aBIB
001450754 980__ $$aEBOOK
001450754 982__ $$aEbook
001450754 983__ $$aOnline
001450754 994__ $$a92$$bISE