Regulation Of The Minister Of Finance Of August 20, 2010 On The Reimbursement Of The Excise Duty On Excise Goods

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 20 sierpnia 2010 r. w sprawie zwrotu akcyzy od wyrobów akcyzowych

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On the basis of article. 82 paragraph 1. 7 of the law of 6 December 2008 on excise duties (OJ of 2009 # 3, item 11, as amended. 3)) are managed as follows: § 1. The regulation defines: 1) reimbursement of excise duty, 2) return of excise duty, 3) the minimum amount of the refund of excise duty, 4) application for refund of excise duty – in cases of intra-Community supply of the goods, the export of the goods, and as a result of the finding of irregularities the excise duty will be charged on the territory of the country, and before the expiration of 3 years from the date of acquisition of the goods by the consignee is established, that the irregularity was established on the territory of a Member State and excise duties will be there.

§ 2. 1. [1] the competent head of the Customs Office shall issue a decision on the amount of a recognised the amount of reimbursement of excise duty: intra-Community supply of the goods, the export of the goods, and as a result of the finding of irregularities the excise duty will be charged on the territory of the country, and before the expiration of 3 years from the date of acquisition of the goods by the consignee is established, that the irregularity was established on the territory of a Member State and excise duties will be there. Payment of excise tax refund amount recognised shall be made within 30 days from the date of submission of the application for refund of excise duty and the production of documents referred to in article 1. 82 paragraph 1. 3-4a of the Act of 6 December 2008 on excise duties, hereinafter referred to as the "Act".

2. If the merits of the reimbursement of excise duty requires additional verification, repayment occurs within 90 days.

3. the competent head of the Customs Office, having regard to the application for refund of excise duty, is obliged to ostemplować the stamp of the Office and przedziurkować any document attached to the application for refund of excise duty.

4. After reimbursement of the excise duty the competent head of the Customs Office shall immediately return to the taxable person or entity referred to in article 1. 82 paragraph 1. 1, 2 and 2e Act, stamped and przedziurkowane documents attached to the application for refund of excise duty.

§ 3. The amount of the proposed return of excise duty in respect of intra-Community supply excise and export of the goods on which excise duty has been paid in the territory of the country, and as a result of the finding of irregularities the excise duty will be charged on the territory of the country, and before the expiration of 3 years from the date of acquisition of the goods by the consignee is established, that the irregularity was established on the territory of a Member State and excise duties will be there download , may not be less than the amount constituting the equivalent in gold 100 euro at the average exchange rate of the euro issued by the Polish National Bank, in force on the day on which the application for refund of excise duty.

§ 4. 1. reimbursement of excise duty shall be made to the bank account of the taxpayer or of the entity indicated in the application for refund of excise duty. Where reimbursement of excise duty shall be made to the bank account of the taxpayer or of the entity in a bank outside the territory of the country, the costs associated with the reimbursement shall be borne by the taxpayer or entity indicated in the application for refund of excise duty.

2. the costs referred to in paragraph 1. 1, are deducted from the amount of the refund referred to in the decision referred to in § 2. 1. § 5. Model application for refund of excise duty, as referred to in article. 82 of the Act, is annexed to the regulation.

§ 6. The regulation shall enter into force on 1 September 2010 4) 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).

2) this Regulation shall be made in its regulation of implementation of Council Directive 2008/118/EC of 16 December 2008 concerning the General arrangements for excise duty and repealing Directive 92/12/EEC (OJ. EU L 9 from 14.01.2009, p. 12, as amended. d.).

3) changes to the said Act were announced in the OJ of 2009 No. 98, item. 819, no. 168, item. 1323 and # 215, poz. 1667 and 2010, No 21, item. 104 and No. 151, item. 1013.4), this regulation was preceded by a regulation of the Minister of Finance of 13 February 2009 on the reimbursement of the excise duty on excise goods (OJ No 32, poz. 223), which is repealed with effect from the entry into force of the Act of 22 July 2010 amending the Excise Tax Act and certain other acts (Journal of laws No. 151, item 1013).

Annex 1. [MODEL – AN APPLICATION FOR REFUND OF EXCISE DUTY]

The annex to regulation of the Minister of Finance of 20 August 2010 (1053)-application for refund of EXCISE DUTY [2] [1] § 2. 1 in the version agreed by § 1 paragraph 1 of the regulation of the Minister of Finance dated July 30, 2015, the amending Regulation on reimbursement of the excise duty on excise goods (OJ. 1159). The change went into effect August 28, 2015.

[2] Annex as amended stipulated by § 1 paragraph 2 of the regulation of the Minister of Finance dated July 30, 2015, the amending Regulation on reimbursement of the excise duty on excise goods (OJ. 1159). The change went into effect August 28, 2015.

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