Tax Barriers to the Spread of Renewable Energy Sources: The Cadastral Income of Wind Farms between Legislative Resiliences and Application Resistances

The regime for determining the cadastral income of wind farms for the production of electricity can constitute a significant tax barrier to the spread of renewable energy sources. In fact, this regime can affect not only the profitability of the plant, but also the entire production process. Hence, the need for adequate attention to hermeneutical issues and the evolution of sources, in light of jurisprudential and administrative practice and legislative resilience