The taxation of energy-sector assets : Polish tax legislation on the eve of energy transformation / / Wojciech Morawski, Adam Kała̜żny

• Autore: Morawski Wojciech
• Pubblicazione: Cham, Switzerland : , : Springer, , [2022]; ©2022
• Descrizione fisica: 1 online resource (111 pages)
• Disciplina: 333.79
• Soggetto topico: Energy policy; Energy tax; Property tax - Law and legislation
• Persona (resp. second.): KałążnyAdam
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: Intro -- 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.
• Titolo autorizzato: The Taxation of Energy-Sector Assets
• ISBN: 3-031-15673-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910624383103321
• Lo trovi qui: Univ. Federico II
• Serie: SpringerBriefs in energy.