Uprawnienia do emisji gazów cieplarnianych- aspekt podatkowy
European Union Allowance - tax perspective

Summary/Abstract: Purpose – answer to the question whether European Union Allowances can be treated as a special form of tax as well as determining the legal and tax status of European Union Allowance on the basis of corporate income tax and value added tax. Design/Methodology/approach – the article presents the theoretical assessment of the tax nature of European Union Allawances. In addition, an analysis of national and international legislation, interpreta-tion of the Ministry of Finance and judicial decisions was carried out. Findings – despite the fact that European Union Allowances do not constitute as a tax in the legal sense in Poland, they can be considered as a tax from a theoretical point of view. Originality/value – the assessment was based on the features and functions assigned to taxes. In addition, a limited system analysis was carried out. The legal and tax status of European Union Allowances under income tax and value added tax was indicated.

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