According to Gazeta Prawna, the Supreme Administrative Court issued a judgment on taxation of wind farms in 2017 in the context of violation of European Union law.

The investor disagreed with the verdict regarding the tax base of the real estate tax, pointing to the violation of both national and european regulations, in the argumentation presented, indicating, inter alia, on the discriminatory nature of the new tax base for only one sector and the need for notification of the change by the European Commission.

The WSA in Szczecin and the Supreme Administrative Court recognized that increasing the tax base was not contrary to European Union law.

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