Controversies around real estate tax on wind farms

The real estate tax covers, inter alia, structures, including construction parts of technical devices. Under this tax, it turned out to be problematic to determine whether, in the case of a wind farm, the subject of taxation is the entire plant or only its construction parts: foundations and a tower...

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Bibliographic Details
Main Author: Karolina Tetłak
Format: Article
Language:English
Published: MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND) 2021-12-01
Series:Nieruchomości@
Subjects:
Online Access:http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0015.5832