The Supreme Court recently held that imposing a contractual penalty on energy consumers due to the early termination of a contract for energy supply is prohibited. This latest ruling seems to change the current interpretation of the legal provisions on the possibility of imposing a contractual penalty on acceptance in the case of early termination of a contract which was concluded for a fixed period.
A recent amendment to the Personal Income Tax Act and the Corporate Income Tax Act has introduced an income tax exemption for benefits received from the Low-Emission Transport Fund (ie, subsidies for purchasing e-vehicles). The Low-Emission Transport Fund was established in 2018 and is tasked with financing projects relating to the development of electromobility and transport based on alternative fuels.
The draft Promotion of Electricity Generation in Offshore Wind Farms Act was recently published on the Government Legislation Centre's website. Among other things, the proposed act aims to create a regulatory environment that encourages investors to carry out offshore wind farm projects. In turn, this will enable Poland to fulfil its obligations under the EU Promotion of Energy from Renewable Sources Directive.
The first implementing regulations of the Act of 14 December 2018 on the Promotion of Electricity from High-Efficiency Cogeneration were published on 21 August 2019. The act aims to exploit the potential of cogeneration to improve air quality in Poland and increase the efficiency of heating and cooling systems.
The prime minister and the minister of the environment recently presented a new programme called My Electricity, which aims to promote the use of photovoltaics. The introduction of My Electricity is one way to achieve the government's renewable energy target (ie, 15% of energy from renewable sources by 2020); however, additional programmes that support renewable energy production are needed.