CO₂ taxation and pricing of electricity, gas, district heating, and fuels

• Authors: Jacek Kulicki

Title variants

PL

Opodatkowanie i ustalanie cen CO₂ dla energii elektrycznej, gazu, ciepłownictwa i paliw

Abstracts

EN

This article presents the changes to energy tax rates in Poland that were included in the December 2021 amendment to the tax acts. The author also describes the applicable VAT rates for electricity, gas, heating, and fuels. The article also points out the existence in Poland, outside the European Union Emissions Trading System, of an emission tax on certain fuels.

Keywords

EN

tax; tax system; energy; gas; heating; fuels

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2023
• Issue: 4(80)
• Pages: 183-185

Dates

published

2023

Contributors

author

Jacek Kulicki

• Kancelaria Sejmu. Biuro Analiz Sejmowych

• https://orcid.org/0000000326316428

Identifiers

DOI

10.31268/ZPBAS.2023.80

Biblioteka Nauki

32310618