Delimitacja pojęć „wody Wspólnoty” i „śródlądowe drogi wodne” na gruncie prawa akcyzowego Unii Europejskiej
Delimitation of the terms “Community waters” and “inland waterways” under EU excise law

Summary/Abstract: The delimitation of the terms “Community waters” and “inland waterways” is necessary to resolve the question of which of the exemption systems for marine fuel excise duty is applicable in a specific situation: an obligatory system or an optional system of exemption from harmonised excise duty. Determining the meaning of these terms and resolving the above issue is not easy for several reasons and requires broader terminological reflections, giving rise to research problems under international law (e.g. the Convention on the Law of the Sea), the EU law system (e.g. the Common Fisheries Policy) and finally EU excise law and the case law of the EU Court of Justice.

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