On 13 March 2019, the Supreme Administrative Court (NSA) revoked the judgment by the Regional Administrative Court in Bydgoszcz on the taxation of wind farm technical components with real estate tax in 2017. The arguments raised by Dentons' lawyers concerning state aid were the reason for the Court setting aside the judgment. The Supreme Administrative Court also expressly pointed out that the WSA may refer the matter to the European Court of Justice for a preliminary ruling on the case at hand. The case will return to the court of first instance, which will have to resolve the issues related to state aid in the manner indicated by the Supreme Administrative Court. This is yet another NSA judgment in a similar case handed down in recent weeks which brings a positive result for the investor and indicates the development of a new line of case law.

This is another ruling of the Supreme Administrative Court in favor of the investor, over the last few weeks, in a similar case, which indicates the formation of a new jurisprudence.

The investor was represented in the proceedings before the Supreme Administrative Court by members of the Dentons Tax Team: partner Cezary Przygodzki, Dr. Michał Bernat, and Dariusz Stolarek.

Dentons law firm represents numerous entities operating in the wind energy sector in cases concerning real estate tax charged on wind farms after 1 January 2017. Dentons’ lawyers prepared detailed argumentation with regard to, among other, state aid, which provides that only construction parts of wind farms are liable to this tax, hence it should not be charged on technical elements of this type of power plants, which are much more expensive.

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