Rozważania na temat klasyfikacji prawnej instalacji geotermalnych – przyczynek do dyskusji
Considerations on the Legal Classification of Geothermal Installations – a Contribution to The Discussion

Summary/Abstract: Abstract: The extraction of heat energy through ground source heat pumps (GPCs),powered by natural energy, is an environmentally friendly alternative to traditionalenergy sources and provides an effi cient source of sustainable heating, cooling andseasonal thermal energy storage and recovery. This study attempts to analyse theproblems of legal qualifi cation of geothermal equipment. Bearing in mind the invest-ment process and the subsequent use of geothermal energy sources, such as heatand cooling storage, energy foundations or reservoirs (near-surface and subsurface),it becomes extremely important to answer the question of the legal nature of theindicated devices. In particular, to clarify whether they fall within the concept ofreal estate expressed in Article 46 § 1 of the Act of 23 April 1964. – Civil Code, orwhether they are construction objects within the meaning of Article 3(1) of the Actof 7 July 1994 – Construction Law. It should be emphasised that whether a givendevice will be qualifi ed as real estate, a construction object, or whether it will nothave such a legal status, will determine both the decision as to the implementationof the investment (the issue of permits, investment costs, the time needed for theimplementation of the investment) and the subsequent use of the device (the issueof tax charges on both the device itself and the energy generated with it).

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