Zmiany w regulacjach podatkowych praw majątkowych ze świadectw pochodzenia „zielonej energii”
GRANTING, TURNOVER AND REDEMPTION OF PROPERTY RIGHTS FROM THE CERTIFICATES OF “GREEN ENERGY” ORIGIN IN THE LIGHT OF TAX REGULATIONS

Summary/Abstract: The article is devoted to property rights from the certificates of electric power origin from renewable sources, among others from wind, water, the sun. The author concentrates on Polish legal claims, mainly energy and tax law concerning green certificates. The author takes into account current legislation, including the Law on Accounting, the Position of Polish Accounting Committee, and mainly acts on income tax and VAT.

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