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).
AKCYZA I SENT 2019 [EXCISE DUTY & SENT 2019].
(Link to download).
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.
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.
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.
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.
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 â€śExcise Duty Directivesâ€ť, which encompasses past judgements of the European Court of Justice and practice in the application of Community laws by other EU Member States.
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 â€śexcise duty directivesâ€ť). 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.
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.