Kolejowe obiekty infrastruktury usługowej i usługi świadczone na rzecz przewoźników kolejowych w działalności przedsiębiorstw energetycznych
Railway service facilities and services provided to rail carriers in the activity of energy companies

Summary/Abstract: The aim of this article is to present the situation of entities operating on the energy market that are owners, managers or operators of railway service facilities, a concept that emerged as a result of amendments to the Railway Transport Act in connection with the implementation of EU directives. Many of these facilities are related to energy, and as a result, these entities have also been affected by the need to comply with applicable regulations. They impose certain obligations, the most important of which is providing access to those facilities. The article presents these issues and indicates the divergences between the Polish legal order and EU law and the conclusions derived from these differences. The article also discusses tax allowances connected with the provision of service facilities, which are part of the railway infrastructure

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