STUDIUM PRZYPADKU: OPODATKOWANIE FARMY WIATROWEJ (ELEKTROWNI WIATROWYCH) PODATKIEM OD NIERUCHOMOŚCI
CASE STUDY: REAL ESTATE TAXATION OF THE WIND FARM (WIND POWER STATIONS)

Summary/Abstract: A wind farm (power station) is a building within the meaning of art. 3 point 3 of the construction law, and therefore a construction object that is not a building or a small architecture, consisting at least of a foundation, “tower” and technical elements. The analysis of the justifi-cation of the draft law on wind farm investments indicates that the legislator's main objective was to strengthen construction supervision over wind farms, but the introduction of this law also had tax consequences, which are the effect of changing the definition of a building con-struction law. The above means that from January 1, 2017. there has been a change in the taxation of wind farm property tax, meaning the return to taxation of a wind farm as a building (understood as a whole subject of taxation).

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