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.
Author(s): Wojciech Morawski, Adam Kałążny
Series: SpringerBriefs in Energy
Publisher: Springer
Year: 2022
Language: English
Pages: 110
City: Cham
Preface
Contents
1 Coal: Poland’s Erstwhile ‘Black Gold’ or Current Problem?
2 Real Estate Taxation in Poland: The Main Legal Problems
2.1 Introduction
2.2 Real Estate Tax Terminology
2.3 Real Estate Tax on Buildings
2.3.1 The Concept of Buildings
2.3.2 The Tax Base
2.3.3 Tax Rates
2.4 The Real Estate Tax on Structures
2.4.1 The Concept of Structures
2.4.2 Taxable Structures
2.4.3 The Tax Base
2.4.4 Tax Rates
2.5 A Building or a Structure? Unclear Boundaries
2.6 The Taxation of Land with the Real Estate, Agricultural or Forestry Tax
2.6.1 The Demarcation of the Real Estate Tax, Agricultural Tax and Forestry Tax
2.7 The Tax Base
2.7.1 Tax Rates
2.8 Business Connections and Occupations
3 The Taxation of Assets Used to Extract Energy Resources
3.1 Hard Coal Mines
3.1.1 Hard Coal Mines in Poland: An Introduction
3.1.2 The Specificity of the Legal Regulation of Mining Activities
3.1.3 The Dispute Over the Taxation of Underground Excavations in Poland
3.1.4 The Taxable Underground Portions of a Mine
3.2 Lignite Mines
3.3 Crude Oil Mines and Gas Mines
4 The Taxation of Assets Used to Transport and Store Energy Resources
4.1 Pipelines Used to Transport Oil and Gas
4.1.1 The Tax Treatment of Pipelines
4.1.2 Associated Infrastructures
4.1.3 The Soil Beneath Pipelines
4.2 Liquefied Natural Gas Terminals
4.2.1 Onshore Liquefied Natural Gas Terminals
4.2.2 The Floating Storage and Regasification Unit Terminal
4.3 Oil and Gas Tanks
5 The Taxation of Construction Objects Used to Generate Energy: The Current Legal Regime
5.1 Coal-Fired Power Plants
5.2 Gas-Fired Power Plants
5.3 Oil Power Plants
5.4 Wind Power Plants
5.5 Hydroelectric Power Stations
5.6 Geothermal Power Plants
5.7 Photovoltaic Power Plants
5.8 Biogas Plants
5.9 Waste Incineration Plants with Thermal Energy Recovery
5.10 Nuclear Power Plants
6 The Taxation of Wind Power Plants: A Case of Regulatory Instability
6.1 Wind Power Plants: Introduction
6.2 Taxed in Full?
6.3 Taxing Only the Construction Part?
6.4 The ‘Anti-Windmill’ Law
6.5 Yet the Government Likes Wind Turbines?
6.6 The Retroactivity of the Change in Taxation Rules for Wind Power Plants
7 The Taxation of Land Used for Energy Production
7.1 Introduction
7.2 Land Occupied for the Extraction of Energy Resources
7.3 Land Occupied for Energy Production
7.4 Land Reclamation
8 Offshore Wind Farms: A Special Tax Regime
8.1 Offshore Wind Farms: The Problem of Building in ‘No Man’s Land’
8.2 Concession Fees
8.3 The Sea Occupation Concession Fee
8.4 The Concession Fee as a Tax Substitute
8.5 Alternative Approaches to Taxing Offshore Wind Farms
9 The Taxation of Assets Used for Energy Storage
9.1 Introduction
9.2 Electrochemical Storage
9.3 Pumped Storage Power Plants
10 The Taxation of Transmission Lines and Facilities: A History of Unexpected Regulatory Changes and Unstable Jurisprudence
10.1 Transmission Lines
10.2 Transformer Stations
10.2.1 Substation Facilities’ Tax Classification
10.2.2 The Tax Treatment of Transformers Located in Buildings
10.3 The Land Under Transmission Lines
11 Allocation of Tax Revenue Between State and Local Government Units
11.1 Introduction
11.2 Distribution of Wealth Tax Revenues Between Municipalities—Standard Solutions
11.3 Allocation of Tax Revenue from Nuclear Power Plants—Closer to Economic Rationality
11.4 Offshore Wind Farms—Revenue Not for Municipalities
11.5 Impact of Municipalities on the Taxation of Assets Used in the Energy Sector
12 Conclusion: Are Traditional and Renewable Sources of Energy Treated Equally by the Legislator?
Bibliography
