{"id":1651,"date":"2017-03-27T11:29:20","date_gmt":"2017-03-27T09:29:20","guid":{"rendered":"http:\/\/seo.org.pl\/?p=1651"},"modified":"2017-04-05T09:12:31","modified_gmt":"2017-04-05T07:12:31","slug":"wyroki-sadow-administracyjnych-w-zakresie-opodatkowania-elektrowni-wiatrowych","status":"publish","type":"post","link":"https:\/\/seo.org.pl\/en\/wyroki-sadow-administracyjnych-w-zakresie-opodatkowania-elektrowni-wiatrowych\/","title":{"rendered":"Wyroki S\u0105d\u00f3w Administracyjnych w zakresie opodatkowania elektrowni wiatrowych"},"content":{"rendered":"

Do tej pory ukaza\u0142y si\u0119 trzy wyroki Wojew\u00f3dzkich S\u0105d\u00f3w Administracyjnych w zakresie opodatkowania elektrowni wiatrowych, wszystkie wskaza\u0142y rozszerzony zakres opodatkowania, tj. uwzgl\u0119dniaj\u0105cy elementy techniczne za w\u0142a\u015bciwy.<\/p>\n

Wyrok WSA w Bydgoszczy wraz z uzasadnieniem<\/span><\/a><\/p>\n

Wyrok WSA w Gorzowie Wlkp. wraz z uzasadnieniem<\/span><\/a><\/p>\n

Wyrok WSA w \u0141odzi I SA\/\u0141d 1\/17<\/a><\/p>\n

Powo\u0142uj\u0105c si\u0119 na informacje firmy doradczej Deloitte, WSA w \u0141odzi wskaza\u0142, \u017ce autonomia prawa podatkowego ma charakter wzgl\u0119dny, a orzecznictwo TK (P\u00a033\/09) i NSA (II FSK 1177\/14) dopuszcza pos\u0142ugiwanie si\u0119 definicjami wypracowanymi na gruncie innych ustaw w celu wyk\u0142adni poj\u0119\u0107 opisanych w prawie budowlanym. Tak okre\u015blona definicja elektrowni wiatrowej na gruncie prawa budowlanego jest wi\u0105\u017c\u0105ca r\u00f3wnie\u017c na gruncie przepis\u00f3w podatkowych. S\u0105d zwr\u00f3ci\u0142 uwag\u0119, \u017ce stanowiska przedstawione przez przedstawicieli poszczeg\u00f3lnych Ministerstw nie mog\u0105 mie\u0107 prze\u0142o\u017cenia na wynik sporu, poniewa\u017c s\u0105 r\u00f3\u017cne i wzajemnie si\u0119 balansuj\u0105. Ponadto S\u0105d wskaza\u0142, \u017ce art. 17 ustawy o inwestycjach w zakresie elektrowni wiatrowych nabiera sensu wy\u0142\u0105cznie, gdy przepisy ustawy powoduj\u0105 opodatkowanie ca\u0142o\u015bci elektrowni.<\/p>\n

https:\/\/www2.deloitte.com\/pl\/pl.html<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Do tej pory ukaza\u0142y si\u0119 trzy wyroki Wojew\u00f3dzkich S\u0105d\u00f3w Administracyjnych w zakresie opodatkowania elektrowni wiatrowych, wszystkie wskaza\u0142y rozszerzony zakres opodatkowania, tj. uwzgl\u0119dniaj\u0105cy elementy techniczne za w\u0142a\u015bciwy. Wyrok WSA w Bydgoszczy wraz z uzasadnieniem Wyrok WSA w Gorzowie Wlkp. wraz z uzasadnieniem Wyrok WSA w \u0141odzi I SA\/\u0141d 1\/17 Powo\u0142uj\u0105c si\u0119 na informacje firmy doradczej Deloitte, […]<\/p>\n","protected":false},"author":1,"featured_media":80,"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":[34],"tags":[148],"class_list":["post-1651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje","tag-wyroki-wsa","entry","has-media"],"_links":{"self":[{"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/posts\/1651","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=1651"}],"version-history":[{"count":0,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/posts\/1651\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/media\/80"}],"wp:attachment":[{"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/media?parent=1651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/categories?post=1651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/tags?post=1651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}