Up to the minute services
  • We skillfully create new trends in tax law
Up to the minute services
  • We skillfully create new trends in tax law
Media & Events

  • Precedent-setting cases, opinion-forming activities, or sharing knowledge with clients
  • We are skilled in creating new trends in tax law!

But advisory services that we provide do not draw our limits. Our activity also covers a range of publications (including books), speeches or “advisory activities” for the benefit of legislative bodies while drafting new tax regulations. We share our knowledge and experience with entrepreneurs, organize conferences and workshops, as well as participate in trainings and seminars organized by external companies.

In 2020, in the 14th Ranking of Companies and Tax Advisors run by the “Dziennik Gazeta Prawna” newspaper,

our advisor

Szymon Parulski

took

1st place as the top tax advisor in 2019 in the category “Excise Duty”. 


In 2019, in the 13th Ranking of Companies and Tax Advisors run by the “Dziennik Gazeta Prawna” newspaper,
our tax consultancy firm
took:

2nd place as the largest tax advisory firm in 2018 in the category “Small Companies”.


In 2019, in the 13th Ranking of Companies and Tax Advisors run by the “Dziennik Gazeta Prawna” newspaper,
our advisor

Szymon Parulski

took:

2nd place as the best advisor in 2018 in the category “Excise Duty”. 

 


In 2018, in the 12th National Ranking of Tax Advisors run by the “Rzeczpospolita” newspaper, our advisor
Szymon Parulski
received

Recommendations as “The Best Excise Tax Specialist”.


In 2017, in the 11th National Ranking of Tax Consultancy Firms run by the “Rzeczpospolita” newspaper,
our tax consultancy firm
received

Recommendations in the form of Distinction in the Category “Prestigious Winning before Courts in Excise Duty Cases 2016”.


Akcyza i SENT 2020.
Excise and SENT 2020.
Legal status as of February 28, 2020

AKCYZA I SENT 2020 [EXCISE DUTY & SENT 2020].
For many years now, every year we prepare our own collection of excise regulations necessary for everyday work. It is a handy alternative to electronic versions of regulations. We have chosen not only the excise regulations (some of the rarely used regulations were omitted on purpose), but also the regulations on excise control (former special tax supervision) or the regulations on road monitoring commonly known as SENT. We encourage you to download this collection and apply it in daily work.
(Link to download).
http://parulski.nowo.webd.pl/wp-content/uploads/2020/07/ZBIOREK-AKCYZOWY-2020.pdf


Akcyza i SENT 2019.
Excise and SENT 2019.
Legal status as of January 22, 2019

AKCYZA I SENT 2019 [EXCISE DUTY & SENT 2019].
(Link to download).
http://parulski.nowo.webd.pl/wp-content/uploads/2020/07/Zbiorek-akcyzowy-2019.pdf

 


Akcyza. Komentarz.
Excise. Comment
Wolters Kluwer 2016, ISBN: 978-83-264-8131-4

The comment contains a comprehensive analysis of the Excise Duty Act and discusses all relevant issues that excise taxpayers may encounter in the course of their business. Szymon Parulski presents the best practices in the application of excise regulations, as well as areas that may give rise to disputes with tax authorities.

The paper covers the changes introduced by the so-called deregulatory excise law as of January 1, 2016, such as logistic tax warehouses, joint storage of products, regulation of trade in energy products or dried tobacco by intermediary tobacco entities. Szymon Parulski also reviews the excise preferences that were introduced in the last stage of work on the Act with respect to electricity consumed by energy-intensive industries. The Deregulation Act has also introduced a number of casuistic changes relevant to particular industries or even taxpayers.


Akcyza 2014 z wyjaśnieniami ekspertów z Kancelarii Parulski i Wspólnicy Doradcy Podatkowi.
EXCISE 2014 With explanations of experts from the Law Firm Parulski i Wspólnicy Tax Advisor
Edited by Szymon Parulski and Wojciech Krok. Polish Law Office, Financial and Accounting Library

In 2014, experts from the Parulski & Partners Law Firm prepared a set of excise provisions together with explanations, which contained the most important excise tax regulations in force on January 1, 2014.


Opodatkowanie podatkiem akcyzowym wyrobów węglowych. Komentarz.
Taxation of coal products with excise duty. Comment.
Wolters Kluwer 2012, ISBN 978-83-264-3802-8

Excise Duty on Coal Products. Commentary.
The commentary presented is the only publication on the market that is so comprehensive and that covers the regulations on excise duty on coal products. The book presents the most important problematic issues related, inter alia, to the recording of coal, decreases and losses during storage and transport, as well as the rules of issuing delivery documents, which allows for due discharge of tax obligations, and, in the event of a dispute with the tax authorities, provides an important argument to help defend the taxpayer’s standing.

The commentary includes a thorough legal analysis of the regulations, and focuses on issues that may occur in practice, as well as a comprehensive discussion of interpretations issued by tax authorities and judgments of administrative courts in controversial cases. The book also incorporates letters from the Ministry of Finance explaining the most important aspects of the coal excise tax regime. The publication is addressed to tax advisors, owners and employees of tax departments of companies involved in coal trading as well as employees of tax authorities.


Akcyza. Komentarz.
Excise. Comment.
Wolters Kluwer 2010, ISBN: 978-93-264-0151-0

Excise Duty. Commentary.
The publication provides a full commentary on the changes in excise duty related to the entry into force of the new Excise Duty Act on 1 March 2009 as well as the relevant implementing regulations. The commentary includes a discussion of new institutions in the field of excise duty (e.g. new procedure of excise duty exemptions, PLN 0 rate application), as well as an indication of the direction of changes in existing regulations. Furthermore, Szymon Parulski referred to the proposed amendment of the Excise Duty Act and its consequences.

The publication indicates the practice of application of the Excise Duty Act worked out by the end of 2009 by both excise taxpayers and tax authorities. The areas of significant doubts as to the compliance of Polish excise regulations with Community law (e.g. taxation of lubricating oils or the scope of electricity taxation) were presented in detail.


Akcyza. Komentarz wraz z komentarzem do przepisów wykonawczych.
Excise. Comment with a commentary on the implementing provisions.
Zakamycze 2005, ISBN: 83-7444-024-4

Excise Duty & Commentary, including a commentary on secondary legislation.
This commentary is the first broad and comprehensive analysis of Polish excise duty laws. It presents the provisions of the Excise Duty Act together with secondary legislation set out in 25 executive regulations. The commentary describes how excise laws are usually applied, as established in the first year of the application of the new laws by both tax authorities and taxpayers themselves.

Particular attention is paid to new tax law institutions (e.g. tax warehouses, registered traders and suspension arrangement). In connection with the Community-wide harmonisation of excise duty laws, it presents a comprehensive analysis of Community laws, particularly the “Excise Duty Directives”, which encompasses past judgements of the European Court of Justice and practice in the application of Community laws by other EU Member States.


Akcyza w orzecznictwie Europejskiego Trybunału Sprawiedliwości. Komentarz.
Excise duty in the jurisprudence of the European Court of Justice. Comment.
C.H. Beck 2006, ISBN: 83-7483-293-2

A commentary on the first Polish case before the ECJ & excise duty on used cars!

Excise Duty in Judgements of the European Court of Justice & Commentary.
This commentary constitutes a compendium of information on the operation of the Community system of charging excise duty, supplemented by a valuable analysis of selected past judgements of the ECJ which clarifies issues related to excise duty that are not provided for directly by the provisions of European Community law (the “excise duty directives”). The past judgements are divided into individual categories related to the operation of the system as a whole and the taxing of energy products, alcohols, tobacco products and passenger cars.

The authors also present key areas where Polish laws conflict with EC law, including in the context of charging excise duty on used passenger cars brought from other Member States.


In 2020, in the 14th Ranking of Companies and Tax Advisors run by the “Dziennik Gazeta Prawna” newspaper,

our advisor

Szymon Parulski

took

1st place as the top tax advisor in 2019 in the category “Excise Duty”. 


In 2019, in the 13th Ranking of Companies and Tax Advisors run by the “Dziennik Gazeta Prawna” newspaper,
our tax consultancy firm
took:

2nd place as the largest tax advisory firm in 2018 in the category “Small Companies”.


In 2019, in the 13th Ranking of Companies and Tax Advisors run by the “Dziennik Gazeta Prawna” newspaper,
our advisor

Szymon Parulski

took:

2nd place as the best advisor in 2018 in the category “Excise Duty”. 

 


In 2018, in the 12th National Ranking of Tax Advisors run by the “Rzeczpospolita” newspaper, our advisor
Szymon Parulski
received

Recommendations as “The Best Excise Tax Specialist”.


In 2017, in the 11th National Ranking of Tax Consultancy Firms run by the “Rzeczpospolita” newspaper,
our tax consultancy firm
received

Recommendations in the form of Distinction in the Category “Prestigious Winning before Courts in Excise Duty Cases 2016”.


Excise Duty Academy – for over 15 years now, we have been organizing annual excise duty workshops for our Clients on the most important excise duty topics. We present the effects of last year’s rulings and interpretations and their impact on particular excise industries. We present drafted and planned changes in regulations at national and EU levels and discuss the most difficult and interesting cases we have dealt with recently. Our meeting is a great place for discussion and exchange of views by the most experienced excise practitioners from the fuel and chemical, tobacco and alcohol, and energy industries.