Opinia prawna na temat zgodności poselskiego projektu ustawy o zmianie ustawy o podatku akcyzowym z prawem Unii Europejskiej
Legal opinion on compliance of the bill to amend the Excise Tax Act (the representative of the sponsors. Deputy to the Sejm Wojciech Saługa) with(...)

Summary/Abstract: The author provides an analysis of the proposed amendment as to its consistency with Council Directive 2003/96/EC of 27 October 2003restructuring the Community framework for the taxation of energy products and electricity. He emphasizes consistency of the proposal with interpetative guidelines contained in the preamble to the Directive and with the provisions on due date of tax payment. He also proposes to extend the provisions concerning taxation of coal products (following the example of taxation of electricity) to include regulations about an entity representing the seller of coal products originating in another EU member state (this would – in conformity with the Directive – allow the the producer, trader, importer or fiscal representative to substitute the distributor for the fiscal obligations imposed upon it). The author emphasizes and accepts the inclusion in the proposed bill of the possibility to apply tax exemptions to coal products, as provided for in the Directive. He concludes that the proposed amendment is compatible with EU law.

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