| Description |
1 online resource (ix, 109 pages) |
| Series |
SpringerBriefs in energy |
|
SpringerBriefs in energy.
|
| Contents |
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? |
| 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 |
Includes bibliographical references |
| Notes |
Print version record |
| Subject |
Property tax -- Law and legislation -- Poland
|
|
Energy policy -- Poland
|
|
Renewable energy sources -- Law and legislation -- Poland
|
|
Energy tax -- Poland
|
|
Energy policy
|
|
Energy tax
|
|
Property tax -- Law and legislation
|
|
Renewable energy sources -- Law and legislation
|
|
Poland
|
| Form |
Electronic book
|
| Author |
Kałążny, Adam
|
| ISBN |
9783031156731 |
|
3031156730 |
|
