Analiza prawno-porównawcza opodatkowania paliw w Polsce i w Republice Czeskiejz uwzględnieniem zmian antyinflacyjnychw latach 2021–2022
Legal and comparative analysis of fuel taxation in Poland and the Czech Republic, with consideration of account anti-inflationary changes in 2021/2022

Summary/Abstract: The author attempts a detailed analysis of the principles of excise tax operation on the subject of fuels. The study provides a comparative analysis of the elements of the tax systems operating in Poland and the Czech Republic. The first part of the study discusses the essence and basic principles of excise tax. The discussed tax was also placed in the sphere of EU regulations. The key provisions of the EU directives for the fuel market and their implications for national legal orders were pointed out. In the second part, the author analyzes the legal solutions used in the two countries mentioned, intending to point out the similarities and differences in legal regulations applied in them.Finally, in the conclusions, a possible direction of possible change was suggested. The analysis was supplemented with a de lege ferenda application addressed to the Polish legislator. It may be suggested to apply a solution ofautomatic and direct, but temporary, application of the provisions of Directive 2003/96 / EC. The comments, in part, are general, referring to the standard rules organizing the excise tax sphere. Partially, they also refer to circumstances related to ad hoc legislative changes caused by increased inflation.

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