The Act Of 9 May 2008 To Recover Overpaid In The Excise Duties Paid In Respect Of The Intra-Community Acquisition Or Importation Of A Passenger Car

Original Language Title: USTAWA z dnia 9 maja 2008 r. o zwrocie nadpłaty w podatku akcyzowym zapłaconym z tytułu nabycia wewnątrzwspólnotowego albo importu samochodu osobowego

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Article. 1. [scope], the Act lays down the rules for determining the excess in the excise duties paid in respect of the intra-Community acquisition or importation of a passenger car, made in the period from 1 May 2004 to 30 November 2006, on the basis of the Act of 23 January 2004 on excise duties (OJ No 29, heading 257, as amended. 2)), hereinafter referred to as the "return of overpayment".

Article. 2. [an entity shall be entitled to reimbursement of overpayment] shall be entitled to reimbursement of excise duty, a taxable person who has acquired accomplished within the EU passenger car or passenger car imports made after the expiration of 2 years from the date of its production, the calendar year as the first calendar year.

Article. 3. [to determine the amount of reimbursement of overpayment] 1. The amount of the reimbursement shall be determined by the following formula: Z = a-n where: – the return shall mean the amount overpaid, and means the excise duty paid in respect of the intra-Community acquisition or importation of a passenger car, n-means the excise tax included in the price of a passenger car registered in the territory of the country shall be determined:-for passenger cars of cylinder capacity above 2 000 cm3, in accordance with the formula: n = (average market value of the car : 1.22:1.136) x 0.136-for the remaining cars in accordance with the formula: n = (average market value of the car: 1.22:1.031) x 0.031 2. The average market value of a passenger car is determined on the basis of the value listed on the domestic market in the month excise tax obligation in respect of the intra-Community acquisition or importation of a passenger car, and if the formation of tax liability is not possible to determine-in the month of payment of excise duty in respect of the intra-Community acquisition or importation of a passenger car, average prices registered in the national territory of a passenger car of the same brand , model, year of production and-if it is possible to establish-with the same equipment and the approximate condition, which acquired accomplished within the EU or imported car, on which excise duty has been paid in respect of his intra-Community acquisition or importation.

3. Reimbursement shall be entitled, when the value of the letter, referred to in paragraph 1. 1 is a number greater than zero.

4. taxable persons referred to in article 1. 2 who received reimbursement before the date of entry into force of the Act in an amount less than the value of the letter, referred to in paragraph 1. 1, may apply for a refund of the difference.

Article. 4. [request for resumption of proceedings in connection with the judgment of the European Court of Justice] in the case of requests for the parties of the resumption of the proceedings in connection with the judgment of the European Court of Justice on 18 January 2007 in case C-313/05 (OJ. C 56 of the 10.03.2007, p. 6) the time limit referred to in article 2. 241 § 2 paragraph 2 of the Act of 29 August 1997-tax (Journal of laws of 2005, no. 8, item 60, as amended. 3)), counted from the day following the date of entry into force of this Act.

Article. 5. [the period for which the interest rate in the case of a refund of overpayment] in the case of the reimbursement rate shall be entitled for a period of: 1) from the date of the founding of the overpayment until the date of its return is subject to the lodging of a request for reimbursement for the period from 1 May 2004 to 30 days after the date of entry into force of the law;

2) from the date of inception of the excess to 30 days from the date of entry into force of the law if the application for reimbursement was made after the expiration of 30 days from the date of entry into force of the law.

Article. 6. [the application of the provisions of the tax code] unregulated by law to reimburse the overpayment shall apply the provisions of the Act of 29 August 1997-tax, with the exception of the obligation to submit the correction of declarations.

Article. 7. [tax] in the law of 29 August 1997-tax (Journal of laws of 2005, no. 8, item 60, as amended. 4)) is hereby amended as follows: 1) in the article. 74 introductory sentence shall be replaced by the following: "where the excess is the result of a decision of the Constitutional Court or the European Court of Justice, and the taxable person, the tax obligation is created in the same manner as provided for in article 4. 21 § 1, paragraph 1: ";

2) article. 78 section 5 shall be replaced by the following: "§ 5. In the case provided for in article 4. 77 section 1, point 4 shall be entitled to remuneration for the period: 1) from the date of the founding of the overpayment until the date of its return is subject to the lodging of the application for reimbursement within 30 days from the date of entry into force of the judgment of the Constitutional Court or the publication of the operative part of the judgment of the European Court of Justice in the official journal of the European Union or from the date on which the repealed or changed in whole or in part of the Statute;

2) from the date of inception of the excess to 30 days from the date of entry into force of the judgment of the Constitutional Court or the publication of the operative part of the judgment of the European Court of Justice in the official journal of the European Union or from the date on which the repealed or amended law, in whole or in part, if the request for reimbursement was made after the expiration of 30 days from the date of entry into force of the decision of the Constitutional Court or the publication of the operative part of the judgment of the European Court of Justice in the official journal of the European Union or from the date of in which repealed or changed in whole or in part of this Act. ";

3) article. 241 in § 2 paragraph 2 shall be replaced by the following: ' 2) point 8 or 11 is only at the request of the parties brought within one month from the date of entry into force of the decision of the Constitutional Court or the publication of the operative part of the judgment of the European Court of Justice in the official journal of the European Union; ".

Article. 8. the [Excise Tax Act] in the Act of 23 January 2004 on excise duties (OJ No 29, heading 257, as amended – 5)) article. 82 article added. 82A is inserted: "Article. 82A. If the amount of the taxable amount in the case of sale on the territory of the country or intra-Community acquisition of a passenger car, without reasonable cause, far from the average of the market value of a passenger car, the tax authority or tax inspection authority calls for the taxable person to change the height of the base of taxation or indicate reasons provide the amount in the amount of the average market value deviating significantly from a passenger car.

2. in the event of failure to reply, not to change the height of the base of taxation or niewskazania reasons that justify the application of the average market value deviating significantly from the tax authority or tax inspection authority shall determine the amount of the tax base.

3. If the amount of the tax base is determined by taking into account the opinion of the expert, departs at least 33% of the declared content of the taxable amount, the costs of the expert or experts shall be borne by the taxpayer.

4. The average market value of a passenger car is determined on the basis of the value listed on the domestic market, on the emergence of tax liability, the average price recorded on the national territory of a passenger car of the same brand, model, year and, if it is possible to establish-with the same equipment and the same condition as acquired in the territory of the country or acquired accomplished within the EU passenger car. "

Article. 9. the [transitional provision] the provisions of this law shall also apply to proceedings initiated and fully completed before the date of entry into force of this Act, relating to the determination of the excess in the excise duties paid in respect of the intra-Community acquisition or importation of a passenger car, made in the period from 1 May 2004 to 30 November 2006, on the basis of the Act of 23 January 2004 on excise duties.

Article. 10. [entry into force], the Act shall enter into force after the expiry of 14 days from the date of the notice.



The President of the Republic of Poland: l. Kaczynski 1) this statute changes the law: the law of 29 August 1997-tax and the Act of 23 January 2004 on excise duties.

2) amendments referred to the Act were announced in the OJ of 2004 No. 68, item. 623, 2005 No. 160, item. 1341, 2006 no. 169, item. 1199 and 2007 No 99, item. 666.3) revision of the text of the uniform that Act were announced in the OJ of 2005 No 85, poz. 727, no. 86, item. 732 and no. 143, item. 1199, 2006 no. 66, item. 470, no. 104, item. 708, no. 143, item. 1031, no. 217, POS. 1590 and No 225, item. 1635 and the 2007 No. 112, item. 769, no. 120, item. 818, no. 192, poz. 1378 and no. 225, item. 1671.4) revision of the text of the uniform that Act were announced in the OJ of 2005 No 85, poz. 727, no. 86, item. 732 and no. 143, item. 1199, 2006 no. 66, item. 470, no. 104, item. 708, no. 143, item. 1031, no. 217, POS. 1590 and No 225, item. 1635 and the 2007 No. 112, item. 769, no. 120, item. 818, no. 192, poz. 1378 and no. 225, item. 1671.5) amendments to the said Act were announced in the OJ of 2004 No. 68, item. 623, 2005 No. 160, item. 1341, 2006 no. 169, item. 1199 and 2007 No 99, item. 666.

Related Laws