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

Bibliographic Details
Main Authors: Morawski, Wojciech (Author), Kałążny, Adam (Author)
Corporate Author: SpringerLink (Online service)
Summary:IX, 109 p. 1 illus.
text
Language:English
Published: Cham : Springer International Publishing : Imprint: Springer, 2022.
Edition:1st ed. 2022.
Series:SpringerBriefs in Energy,
Subjects:
Online Access:https://doi.org/10.1007/978-3-031-15673-1
Format: Electronic Book
Table of Contents:
  • Coal - Poland's “black gold” (yesterday) or problem (today)
  • Property taxation in Poland – main legal problems
  • Taxation of assets used for extraction of energy resources
  • Taxation of specific asset used for the transportation and storage of energy resources
  • Taxation of onshore architectural objects used to generate energy – current legal regime
  • Taxation of wind power plants
  • Taxation of land related to energy production
  • Offshore wind farms - special rules on taxation of specific assets
  • Taxation of asset used for energy storage
  • Electric transmission lines and equipment – history of unexpected changes of law and unstable approach of the courts
  • Allocation of tax revenue between State and local government units
  • Are the traditional and renewable sources of energy equally treated by the legislator?