Opodatkowanie elektrowni wiatrowych w Polsce – wybrane aspekty
Imposing taxes on wind farms

Summary/Abstract: The main goal of the paper is to show all of the tax duties connected with the production of energy from wind in Poland. Producing electricity from wind is one of the most popular ways to produce energy from renewable sources of energy in Poland. Tax law linked to this kind of energy manufacturing is elaborate and still changing. The article is an attempt to describe all tax duties which are imposed on wind farm owners. The paper concentrates mainly on three of the most often appearing taxes: the excise tax, the property tax, and electricity taxation from micro-installation.

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