Impact assessment of the temporary exemption from excise duty on electricity and the reduction to the minimum level of excise duty rates on motor fuels allowed by EU law, as well as the exemption of these fuels from retail sales tax Cover Image

Ocena skutków czasowego zwolnienia z podatku akcyzowego energii elektrycznej oraz obniżenia do minimalnego dopuszczalnego przez prawo UE poziomu stawek podatku akcyzowego na paliwa silnikowe, a także zwolnienia tych paliw z podatku od sprzedaży detal
Impact assessment of the temporary exemption from excise duty on electricity and the reduction to the minimum level of excise duty rates on motor fuels allowed by EU law, as well as the exemption of these fuels from retail sales tax

Author(s): Jacek Kulicki
Subject(s): Law, Constitution, Jurisprudence, Public Finances
Published by: Kancelaria Sejmu
Keywords: bill;excise tax;fuel;

Summary/Abstract: The bill under evaluation is aimed at inhibiting the increase in fuel and energy price inflation. The measures proposed in the bill will only slightly reduce the prices of these goods. Fuel prices depend primarily on fluctuations in oil prices and the dollar exchange rate in Poland. The author negatively evaluates the definition of household contained in the bill. As a result of the proposed changes, the state budget income will decrease, while their impact on energy prices will be limited.

  • Issue Year: 73/2022
  • Issue No: 1
  • Page Range: 260-271
  • Page Count: 12
  • Language: Polish