Subjective prerequisites for the right to reimbursement of excise duty Cover Image

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Subjective prerequisites for the right to reimbursement of excise duty

Author(s): Adam Drozdek
Subject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Wydawnictwo Uniwersytetu Warmińsko-Mazurskiego w Olsztynie
Keywords: excise duty; reimbursement; export; intra-Community delivery

Summary/Abstract: Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC does not stipulate types of entities entitled to apply for reimbursement of excise duty. It only indicates that the state legislator was obliged to introduce provisions to the national legal system, enabling obtaining reimbursement of excise duty. In case of intra-Community delivery or export of excise goods, on which excise duty was paid in the territory of the country, a group of entities applying for reimbursement of excise duty was stipulated in provisions of Article 82, par. 1 and Article 82, par. 2 of the Act on Excise Duty. Therefore, such an application can be submitted only by entities that paid excise duty to the account of a relevant customs office as excise duty payers and then, executed intra-Community delivery of these goods, as well as entities that purchased these goods from an excise duty payer and then, executed intra-Community delivery or export.

  • Issue Year: 2016
  • Issue No: 34
  • Page Range: 113-124
  • Page Count: 12
  • Language: Polish