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The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation

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  • © 2022

Overview

  • Providesanalysis of Polish real estate tax issues and the process of energy transformation
  • Answer whether traditional and renewable sources of are treated the same by Polish legislators
  • Shows how the tax regulation may influence the process of energy transformation

Part of the book series: SpringerBriefs in Energy (BRIEFSENERGY)

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Table of contents (12 chapters)

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About this book

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.

Authors and Affiliations

  • Department of Public Finance Law, Nicolaus Copernicus University, Toruń, Poland

    Wojciech Morawski

  • Poznań, Poland

    Adam Kałążny

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