LEADER 04143nam 22006855 450 001 9910624383103321 005 20230810180221.0 010 $a3-031-15673-0 024 7 $a10.1007/978-3-031-15673-1 035 $a(MiAaPQ)EBC7123189 035 $a(Au-PeEL)EBL7123189 035 $a(CKB)25201535400041 035 $a(DE-He213)978-3-031-15673-1 035 $a(EXLCZ)9925201535400041 100 $a20221025d2022 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation /$fby Wojciech Morawski, Adam Ka???ny 205 $a1st ed. 2022. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2022. 215 $a1 online resource (111 pages) 225 1 $aSpringerBriefs in Energy,$x2191-5539 311 08$aPrint version: Morawski, Wojciech The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation Cham : Springer International Publishing AG,c2022 9783031156724 320 $aIncludes bibliographical references. 327 $aCoal - 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? 330 $aThis book answers the question: is Polish property tax legislation ready for the upcoming energy transformation? In Poland, real estate tax (property tax) is a material cost for property owners in energy because of the high value assets used by the sector. At the same time, unclear provisions of Polish tax law and variable jurisprudence can make it challenging for entrepreneurs to predict their tax bills. The current provisions of Polish tax law are often not well adjusted to the reality of modern economy, particularly in the case of assets used in the renewable energy sector. The book describes the problems that face taxpayers, tax authorities, and the administrative courts trying to apply current real estate tax provisions to renewable energy assets. The authors also examine the question of whether Polish legislators treat traditional and renewable sources of energy fairly. The readers of this book will be practitioners and researchers who are interested in issues of renewable energy taxation. 410 0$aSpringerBriefs in Energy,$x2191-5539 606 $aPower resources 606 $aBusiness enterprises$xTaxation 606 $aBusiness tax$xLaw and legislation 606 $aTaxation 606 $aFiscal policy 606 $aLaw 606 $aNatural Resource and Energy Economics 606 $aBusiness Taxation and Tax Law 606 $aTaxation Policy 606 $aLaw 615 0$aPower resources. 615 0$aBusiness enterprises$xTaxation. 615 0$aBusiness tax$xLaw and legislation. 615 0$aTaxation. 615 0$aFiscal policy. 615 0$aLaw. 615 14$aNatural Resource and Energy Economics. 615 24$aBusiness Taxation and Tax Law. 615 24$aTaxation Policy. 615 24$aLaw. 676 $a333.79 700 $aMorawski$b Wojciech$0140289 702 $aKa?a?z?ny$b Adam 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910624383103321 996 $aThe Taxation of Energy-Sector Assets$92963223 997 $aUNINA