(In)Admissibility of Changes in Excise Duty in Member States Concerning Fuels on the Example of Poland Cover Image

(Nie)dopuszczalność zmian w zakresie podatku akcyzowego w przedmiocie paliw w państwach członkowskich na przykładzie Polski
(In)Admissibility of Changes in Excise Duty in Member States Concerning Fuels on the Example of Poland

Author(s): Szymon Kisiel
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation, Administrative Law
Published by: Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Keywords: European directives; tax law; excise duty; post-pandemic effects; tax harmonization

Summary/Abstract: The subject of analysis are the mechanisms used to determine the amount of excise duty on the basis of European directives. Membership of the European Union entails the need to apply the provisions of European regulations and directives, which limit the freedom of Member States to create their tax policies. On the example of Poland, the process of excise tax reduction was examined as a result of fighting increased inflation caused by COVID-19 pandemic prevailing in 2020-2021.

  • Issue Year: 32/2022
  • Issue No: 2
  • Page Range: 55-75
  • Page Count: 21
  • Language: Polish