Abstract
In Poland, the new Geological and Mining Law of 9 June 2011 entered into force on 1 January 2012. Some seemingly minor changes introduced by the new law will significantly facilitate the operation of mining enterprises that are now prospecting for shale gas. What has not been resolved by the new act, however, is the fiscal model for the shale business in Poland in terms of both the one-off initial fee and the subsequent exploitation royalties.
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