Abstract

The instant article focuses on presentation and assessment of Polish administrative courts dichotomous judicature regarding the determination of the tax base of wind farms with real estate tax in 2017 which can be characterized by its divergence in relation to whether the real estate tax base should be the determined as aggregated initial value of respective elements of wind power plants as defined in art. 2 item 1 of the 2016 Act on Investments into Wind Power Plants (in its wording in force in 2017 tax year) set for the purposes of making amortization write-offs, or whether this tax base should be determined as a market value of these elements. In the article, the author first briefly presents relevant statutory law provisions, and subsequently analyses the administrative courts judicature in this matter with a special emphasis on the aforementioned relevant discrepancies. At the end of the article, the author presents conclusions that may be drawn from the elaborated judicature and tries to forecast the future evolution of the described issue.