The Constitutional Tribunal will consider the matter regarding the compliance of art. 17 point 2 of the Act of 7 June 2018 amending the Act on renewable energy sources and certain other acts to the extent that it provides for entry into force – retroactively – from 1 January 2018, its Art. 2 points 1 and 6 and art. 3 point 1, according to which the previous principles of taxation of wind farm property were restored.

Case in the Court: Entry into force of provisions with retroactive effect (wind farms)

Summary of the application for compliance testing (Świecie nad Osą Commune):

Art. 17 point 2 of the RES Act to the extent that it envisages the entry into force with retroactive effect from January 1, 2018 of the amended provisions of Art. 3 points 3 of the Construction Law, the Annex to this Act and Art. 2 points In the Applicant’s opinion, the Act on investments in wind farms, which has the effect of reducing the amount of the property tax liability on wind farm structures, is not in accordance with Art. 2 in connection with art. 167 of the Polish Constitution and the principle of a democratic state ruled by law and its components, such as the principle of lex retro non agit, the principle of citizen’s trust in the state and its law (legal certainty), the principle of protection of acquired rights, the principle of decent legislation and the prohibition of changing regulations tax during the tax year and the principle of financial independence of local government units.

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