The Taxation of Energy-Sector Assets Polish Tax Legislation on the Eve of Energy Transformation
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer International Publishing AG
2022
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| Ausgabe: | 1st ed |
| Schriftenreihe: | SpringerBriefs in Energy Series
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| Online-Zugang: | HWR01 |
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Inhaltsangabe:
- 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