Taxation of wind turbines in light of the act on wind turbine investments of 20 May 2016

Kinga Makuch

The John Paul II Catholic University of Lublin , Poland
https://orcid.org/0000-0002-4842-6057

Abstract

The taxation of wind turbines has been considered in a number of rulings of provincial courts, the Supreme Administrative Court and the Constitutional Tribunal. A taxation of the construction elements only of the wind turbine (such as foundation and tower) constituted a leading interpretation of the matter. However, on the basis of the new act on wind turbines investments (the “Act”), the legislator prejudged, that a wind turbine (along with its foundation, tower together with all technical elements) will constitute a building in the meaning of the construction law. It is questionable whether the amendments in the Act and in the construction law may not be sufficient to tax a wind turbine as an entirety with property tax.

Keywords:

wind turbines, property tax, taxation of wind turbines, act on wind turbines investments