Contrary to the previous verdict of 7 NSA judges, the court of cassation ordered the Provincial Administrative Court to investigate whether a change in the regulations resulting in the taxation of wind farms from 2017 required notification to the European Commission – according to Gazeta Prawna.
According to the judgment of 7 judges of the Supreme Administrative Court of 23 October 2018, in 2017, the entire windmill was taxed, including technical parts.
In the two latest judgments: on February 26 (sygn. akt II FSK 3098/17) and March 13 (sygn. akt II FSK 2962/17), the Supreme Administrative Court ordered a detailed examination of whether the introduction of changes in 2017 required notification to the European Commission.
A justification for the judgment of 26 February has not yet been prepared, the court has 30 days to publish it.
The verdict of 13 March has not yet been published, it is to take place soon.