Legal and tax implications of agrophotovoltaics as regards property tax

Abstract

This article is an attempt to respond to the question if the current regulations of the Local Taxes and Fees Act are sufficient to determine the tax consequences of the agrophotovoltaic activity. At the beginning of the article, the concept of agrophotovoltaics and its benefits in relation to both the conditions of conducting business activity and electricity generation are presented. The later part of the article treats the legal and tax consequences of the agrophotovoltaic business, which depend on the taxpayer's attitude to obtaining profits from the agrophotovoltaic business in relation to the simultaneously conducted agricultural business. For the section of the article on the agrophotovoltaic business itself, an analysis of English-language academic articles that describe the experience of this type of business was used. A critical analysis of the existing jurisprudence of the administrative courts was used to present the legal and tax implications.