{"id":1030,"date":"2016-11-24T08:47:48","date_gmt":"2016-11-24T07:47:48","guid":{"rendered":"http:\/\/seo.org.pl\/?p=1030"},"modified":"2017-01-26T14:32:23","modified_gmt":"2017-01-26T13:32:23","slug":"gmina-zgorzelec-interpretacja-ws-podatku-od-elektrowni-wiatrowych","status":"publish","type":"post","link":"https:\/\/seo.org.pl\/en\/gmina-zgorzelec-interpretacja-ws-podatku-od-elektrowni-wiatrowych\/","title":{"rendered":"Gmina Zgorzelec: interpretacja ws. podatku od elektrowni wiatrowych"},"content":{"rendered":"<p>Gmina Zgorzelec w interpretacji indywidualnej sporz\u0105dzonej dla inwestora uzna\u0142a,\u00a0 \u017ce przedmiotem opodatkowania podatkiem od nieruchomo\u015bci w postaci budowli jest wy\u0142\u0105cznie cz\u0119\u015b\u0107 turbiny, na kt\u00f3r\u0105 sk\u0142adaj\u0105 si\u0119 fundament i posadowiona na nim wie\u017ca. \u201eNie stanowi natomiast budowli (\u2026) turbina jako ca\u0142o\u015b\u0107, na kt\u00f3r\u0105 sk\u0142ada si\u0119 fundament oraz posadowiona na tym\u017ce fundamencie wie\u017ca wraz z cz\u0119\u015bci\u0105 techniczno-elektroniczn\u0105 turbiny\u201d \u2013 napisano w interpretacji. W swojej opinii Gmina podkre\u015bli\u0142a, \u017ce taka decyzja oznacza\u0142aby dyskryminacj\u0119 w\u0142a\u015bcicieli farm wiatrowych.<\/p>\n<p><a href=\"http:\/\/seo.org.pl\/interpretacja-indywidualna\/\">Interpretacja dost\u0119pna jest tutaj<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gmina Zgorzelec w interpretacji indywidualnej sporz\u0105dzonej dla inwestora uzna\u0142a,\u00a0 \u017ce przedmiotem opodatkowania podatkiem od nieruchomo\u015bci w postaci budowli jest wy\u0142\u0105cznie cz\u0119\u015b\u0107 turbiny, na kt\u00f3r\u0105 sk\u0142adaj\u0105 si\u0119 fundament i posadowiona na nim wie\u017ca. \u201eNie stanowi natomiast budowli (\u2026) turbina jako ca\u0142o\u015b\u0107, na kt\u00f3r\u0105 sk\u0142ada si\u0119 fundament oraz posadowiona na tym\u017ce fundamencie wie\u017ca wraz z cz\u0119\u015bci\u0105 techniczno-elektroniczn\u0105 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":73,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[33,34],"tags":[111,112],"class_list":["post-1030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-energetyka-wiatrowa","category-informacje","tag-interpretacja-podatkowa","tag-podatek-od-elektrowni-wiatrowych","entry","has-media"],"_links":{"self":[{"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/posts\/1030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/comments?post=1030"}],"version-history":[{"count":0,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/posts\/1030\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/media\/73"}],"wp:attachment":[{"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/media?parent=1030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/categories?post=1030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/tags?post=1030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}