The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation
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2022
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| Ausgabe: | 1st ed |
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| 245 | 1 | 0 | |a The Taxation of Energy-Sector Assets |b Polish Tax Legislation on the Eve of Energy Transformation |
| 250 | |a 1st ed | ||
| 264 | 1 | |a Cham |b Springer International Publishing AG |c 2022 | |
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| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 12 Conclusion: Are Traditional and Renewable Sources of Energy Treated Equally by the Legislator? -- Bibliography | |
| 650 | 4 | |a Property tax-Law and legislation | |
| 700 | 1 | |a Kałążny, Adam |e Sonstige |4 oth | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Morawski, Wojciech |t The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation |d Cham : Springer International Publishing AG,c2022 |z 9783031156724 |
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Datensatz im Suchindex
| _version_ | 1804186133473525760 |
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| any_adam_object | |
| any_adam_object_boolean | |
| author | Morawski, Wojciech |
| author_facet | Morawski, Wojciech |
| author_role | aut |
| author_sort | Morawski, Wojciech |
| author_variant | w m wm |
| building | Verbundindex |
| bvnumber | BV049408731 |
| collection | ZDB-30-PQE |
| contents | 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 |
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| dewey-full | 343.438054 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.438054 |
| dewey-search | 343.438054 |
| dewey-sort | 3343.438054 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| edition | 1st ed |
| format | Electronic eBook |
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| id | DE-604.BV049408731 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T23:05:37Z |
| indexdate | 2024-07-10T10:06:17Z |
| institution | BVB |
| isbn | 9783031156731 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034735815 |
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| physical | 1 Online-Ressource (111 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | Springer International Publishing AG |
| record_format | marc |
| series2 | SpringerBriefs in Energy Series |
| spelling | Morawski, Wojciech Verfasser aut The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation 1st ed Cham Springer International Publishing AG 2022 ©2022 1 Online-Ressource (111 Seiten) txt rdacontent c rdamedia cr rdacarrier SpringerBriefs in Energy Series Description based on publisher supplied metadata and other sources 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 Property tax-Law and legislation Kałążny, Adam Sonstige oth Erscheint auch als Druck-Ausgabe Morawski, Wojciech The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation Cham : Springer International Publishing AG,c2022 9783031156724 |
| spellingShingle | Morawski, Wojciech The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation 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 Property tax-Law and legislation |
| title | The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation |
| title_auth | The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation |
| title_exact_search | The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation |
| title_exact_search_txtP | The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation |
| title_full | The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation |
| title_fullStr | The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation |
| title_full_unstemmed | The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation |
| title_short | The Taxation of Energy-Sector Assets |
| title_sort | the taxation of energy sector assets polish tax legislation on the eve of energy transformation |
| title_sub | Polish Tax Legislation on the Eve of Energy Transformation |
| topic | Property tax-Law and legislation |
| topic_facet | Property tax-Law and legislation |
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