We kindly inform that on 30 July 2009 proceedings in the Supreme Administrative Court, the party whereto was Polish Wind Energy Association, have ended. The proceedings applied to the procedure for calculation of the real estate tax for wind turbines.
In the Supreme Administrative Court PWEA was represented by Chadbourne & Parke law firm.In accordance with the Supreme Administrative Court’s ruling (file no. II FSK 202/08) dated 30 July 2009 the real estate tax for wind turbines shall be paid only on the value of foundation and mast. The ruling is final.
The Supreme Administrative Court’s ruling follows the line of previous arguments of lower instance court and fully takes into account the argumentation presented during the proceedings by PWEA representatives. SAC deemed that such interpretation of the provisions in questions is justified by systemic interpretation; for if structural parts of a technical device (wind turbine) are a structure, then such structure may not comprise of other structures. Had the legislator wished to deem technical devices (such as wind turbines) as structures, he would not have defined structural parts thereof as such. It stems there from that for tax purposes a structure needs not to comprise an entity, for in accordance with Article 3.3 of the Building Code (which the tax regulations refer to) it may also be only the structural part of technical devices.
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