The taxation of energy-sector assets : Polish tax legislation on the eve of energy transformation / Wojciech Morawski, Adam Kała̜żny.
Morawski, Wojciech.; Kała̜żny, Adam.
2022
KKP3663 .M67 2022eb
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Title
The taxation of energy-sector assets : Polish tax legislation on the eve of energy transformation / Wojciech Morawski, Adam Kała̜żny.
Author
Morawski, Wojciech.
ISBN
9783031156731 (electronic bk.)
3031156730 (electronic bk.)
3031156722
9783031156724
DOI
https://doi.org/10.1007/978-3-031-15673-1
Published
Cham, Switzerland : Springer, 2022.
Copyright
©2022
Language
English
Description
1 online resource (ix, 109 pages).
Item Number
10.1007/978-3-031-15673-1 doi
Call Number
KKP3663 .M67 2022eb
Dewey Decimal Classification
343.438054
Summary
This 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.
Bibliography, etc. Note
Includes bibliographical references.
Access Note
Access limited to authorized users.
Source of Description
Description based on print version record.
Added Author
Kała̜żny, Adam.
Series
SpringerBriefs in energy.
Available in Other Form
Print version: 9783031156724
TAXATION OF ENERGY-SECTOR ASSETS.
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All Resources
Coal: Poland's Erstwhile 'Black Gold' or Current Problem?
Real Estate Taxation in Poland: The Main Legal Problems
The Taxation of Assets Used to Extract Energy Resources
The Taxation of Assets Used to Transport and Store Energy Resources
The Taxation of Construction Objects Used to Generate Energy: The Current Legal Regime
The Taxation of Wind Power Plants: A Case of Regulatory Instability
The Taxation of Land Used for Energy Production
Offshore Wind Farms: A Special Tax Regime
The Taxation of Assets Used for Energy Storage
Offshore wind farms: a special tax regime
The taxation of assets used for energy storage
The taxation of transmission lines and facilities: a history of unexpected regulatory changes and unstable jurisprudence
Allocation of tax revenue between state and local government units
Conclusion: are traditional and renewable sources of energy treated equally by the legislator?

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