{"id":6301,"date":"2020-06-15T08:04:52","date_gmt":"2020-06-15T06:04:52","guid":{"rendered":"http:\/\/seo.org.pl\/?p=6301"},"modified":"2020-06-18T11:06:49","modified_gmt":"2020-06-18T09:06:49","slug":"tk-zajmie-sie-zmiana-opodatkowania-farm-wiatrowych","status":"publish","type":"post","link":"https:\/\/seo.org.pl\/en\/tk-zajmie-sie-zmiana-opodatkowania-farm-wiatrowych\/","title":{"rendered":"The Constitutional Tribunal will decide on a change in the taxation of wind farms with retroactive effect"},"content":{"rendered":"\n<p> On June 18 this year The Constitutional Tribunal was to examine 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 &#8211; retroactively &#8211; from 1 January 2018, its Art. 2 points 1 and 6 and art. 3 item 1, according to which the previous principles of taxation of wind farm property were restored.<br><br>However, the date of the hearing was finally canceled and no new one was given yet. <\/p>\n\n\n\n<p><span class=\"tlid-translation translation\" lang=\"en\"><span title=\"\"><a href=\"https:\/\/trybunal.gov.pl\/postepowanie-i-orzeczenia\/wokanda\/art\/11124-wejscie-w-zycie-przepisow-z-moca-wsteczna-elektrownie-wiatrowe\">Case in the Court<\/a><\/span><\/span><a href=\"http:\/\/trybunal.gov.pl\/s\/k-419\"><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\"><a href=\"https:\/\/trybunal.gov.pl\/postepowanie-i-orzeczenia\/wokanda\/art\/11124-wejscie-w-zycie-przepisow-z-moca-wsteczna-elektrownie-wiatrowe\"><\/a><\/span><\/a><a href=\"https:\/\/trybunal.gov.pl\/postepowanie-i-orzeczenia\/wokanda\/art\/11124-wejscie-w-zycie-przepisow-z-moca-wsteczna-elektrownie-wiatrowe\"><\/a><\/p>\n\n\n\n<p><strong><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">Summary of the application for compliance testing (\u015awiecie nad Os\u0105 Commune):<\/span><\/span><\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em><span class=\"tlid-translation translation\" lang=\"en\"><span title=\"\">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.<\/span> <span title=\"\">3 points<\/span> <span title=\"\">3 of the Construction Law, the Annex to this Act and Art.<\/span> <span title=\"\">2 points<\/span> <span title=\"\">In the Applicant&#8217;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.<\/span> <span title=\"\">2 in connection with art.<\/span> <span class=\"\" title=\"\">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&#8217;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<\/span> <span class=\"\" title=\"\">tax during the tax year and the principle of financial independence of local government units.<\/span><\/span><\/em><\/p><\/blockquote>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/ipo.trybunal.gov.pl\/ipo\/dok?dok=F-1685975199%2FK_4_19_wns_2018_08_20_ADO.pdf\"><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">Application of the \u015awiecie nad Os\u0105 commune<\/span><\/span><\/a><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/ipo.trybunal.gov.pl\/ipo\/dok?dok=F544382996%2FK_4_19_ME_2019_09_16_ADO.pdf\"><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">The position of the Minister of Energy<\/span><\/span><\/a><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On June 18 this year The Constitutional Tribunal was to examine 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 &#8211; retroactively &#8211; from 1 January [&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":[34,59],"tags":[],"class_list":["post-6301","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje","category-slider","entry","has-media"],"_links":{"self":[{"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/posts\/6301","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=6301"}],"version-history":[{"count":0,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/posts\/6301\/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=6301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/categories?post=6301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seo.org.pl\/en\/wp-json\/wp\/v2\/tags?post=6301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}