Michał Toruński
Kontrowersje wokół wykładni art. 82 ust. 1 oraz ust. 2 ustawy o podatku akcyzowym - problem określenia kręgu podmiotów uprawnionych do żądania zwrotu akcyzy
Summary
The paper aims at presenting the controversy surrounding the interpretation of Article 82. 1 and 2 of the the Act of excise duty, precisely discussing the problem of determining the circle of persons entitled to demand reimbursement of excise duty.According to Article 82.1 of the Act of excise duty, in the case of the intra-Community delivery of excise goods on which the excise duty has been paid, the following shall be eligible for the excise duty reimbursement:1) the excise duty payer who has effected the intra-Community delivery of said excise goods; or 2) the entity which has acquired said excise goods from the excise duty payer and effected their intra-Community delivery;- on written application submitted to the competent head of a customs office with documents confirming that the excise duty has been paid in the territory of the country.In brief, the core of the matter lies in answering the question whether other persons than those specified in that provision are entitled to demand reimbursement of excise duty.Presented controversy draws up clearly in the light of EU law, Directive 2008/118/WE, which doesn’t give the unequivocal answer. The discussion contained herein focuses on the problem of correct interpretation of the EU Directive and, in consequence, the question of proper implementation of its provisions in polish law. The article presents inconsistent opinions of the administrative courts on the subject mentioned above focusing on arguments underlying those judgements.
References
- Biernat S., Pytania prejudycjalne sądów administracyjnych do Europejskiego Trybunału Sprawiedliwości (doświadczenia i perspektywy) [w:] Między tradycją a przyszłością w nauce prawa administracyjnego, J. Supernat (red.), Wrocław 2009.
- Parulski S., Akcyza. Komentarz, wydanie III, komentarz do art. 82, LEX/el, 2016.
- Wróbel A., Stosowanie prawa Unii Europejskiej przez sądy, Tom I, Wolters Kluwer, Warszawa 2010.
Key words: excise tax, return of excise tax, authorised entities