ACT

of 9 May 2008

to reimburse the overpayment in excise duty paid on intra-Community acquisitions or import of a passenger car ¹⁾

• Metric
• Codified text

Article 1. [ Substantive Scope] The Act sets out the rules for determining the overpayment in excise duty paid on intra-Community acquisitions or imports of a passenger car which has been made during the period from 1 May 2004. by 30 November 2006, on the basis of the Act of 23 January 2004. o Excise Tax (Dz. U. Nr 29, pos. 257, of late. 1. ²⁾ ), hereinafter referred to as 'the reimbursement of overpayments'.

Article 2. [ Subject authorised to receive a refund of overpayment] Refund of overpayment shall be granted to the taxable person who has acquired intra-Community passenger cars or imported a passenger car after 2 calendar years after his production, counting the year of production as the first calendar year.

Article 3. [ Fixing the amount of the refund of overpayment] 1. The amount of the refund of the overpayment shall be determined according to the following formula:

Z = a-n

where:

Z-means the amount of refund of the overpayment,

a-means excise duty paid on intra-Community acquisitions or imports of a passenger car,

(n) means the excise duty contained in the price of a passenger car registered in the territory of the country as determined:

-for passenger cars with a cylinder capacity of more than 2000 cm ³ according to the formula:

n = (average car market value: 1,22: 1,136) x 0,136

-for other passenger cars in accordance with the model:

n = (average market value of car: 1,22: 1,031) x 0,031

2. The average market value of a passenger car is the value determined on the basis of the national market, during the month of the establishment of the tax obligation in excise duty on intra-Community acquisition or import of a passenger car, and where the month of origin of the tax obligation is not possible to determine, during the month of payment of the excise duty on intra-Community acquisitions or on the importation of a passenger car, the average price recorded in the territory of the country of the car The same brand, model, year of production and, if possible, arrangements, with the same equipment and approximate technical condition, as the intra-Community acquired or imported passenger car from which the excise duty was paid for its intra-Community acquisition or importation.

3. Repayment of the overpayment shall be entitled when the value expressed in the letter Z, as specified in the paragraph. 1, is a number greater than zero.

4. The Podatnica referred to in art. 2, who have received a refund of the overpayment before the entry into force of the Act in an amount lower than the value expressed in the letter Z, specified in the paragraph. 1, may apply for reimbursement of this difference.

Article 4. [ Request for reopening of proceedings in connection with the judgment of the European Court of Justice] In the event of a request by the party to reopen the proceedings in connection with the judgment of the European Court of Justice of 18 January 2007. in Case C-313/05 (Dz. Urz. EU C 56, 10.03.2007, p. 6) the term referred to in art. 241 § 2 item 2 of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2005 No. 8, pos. 60, of late. 1. ³⁾ ), shall be counted from the day following the date of entry into force of this Law.

Article 5. [ Period for which interest payments are granted in the event of repayment of overpayments] In the case of repayment of the overpayment, the interest shall be due for:

(1) from the date of establishment of the overpayment until the date of its recovery, subject to a request for reimbursement by the taxable person for the period from 1 May 2004. up to the 30th day after the entry into force of the Act;

2) from the day of the formation of the overpayment to the 30th day from the date of entry into force of the Act-if the application for repayment of the overpayment has been submitted after 30 days from the date of entry into force of the Act.

Article 6. [ Apply Tax Ordinance] The provisions of the Act of 29 August 1997 apply to the extent of the unregulated bill to repay the overpayment. -Tax law, excluding the obligation to submit a correction of declarations.

Article 7. [ Tax Ordinance] In the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2005 No. 8, pos. 60, of late. 1. ⁴⁾ ) the following amendments shall be made:

1) in art. 74 the introductory phrase is replaced by the following

" If the overpayment arose as a result of a decision of the Constitutional Tribunal or a decision of the European Court of Justice, and the taxable person whose tax liability arises in the manner provided for in Article 21 § 1 point 1: ';

2. in Art. 78 § 5 is replaced by the following:

" § 5. In the case provided for in Article 77 § 1 point 4 interest shall be granted for the period of:

1) from the day of the formation of the overpayment until the day of its return-subject to the application by the taxpayer to refund the overpayment within 30 days from the date of entry into force of the decision of the Constitutional Tribunal or the publication of the operative part of the decision of the European Court of Justice Justice in the Official Journal of the European Union or from the date on which it has been repealed or amended in whole or in part by a normative act;

2) from the day of the formation of the overpayment to the 30th day from the date of entry into force of the decision of the Constitutional Tribunal or the publication of the operative part of the decision of the European Court of Justice in the Official Journal of the European Union or from the date on which the amended in whole or in part of the normative act-if the application for repayment of the overpayment has been submitted after the expiration of 30 days from the date of entry into force of the decision of the Constitutional Tribunal or the publication of the operative part of the decision of the European Court of Justice in The Official Journal of the European Union or from the date on which it was repealed or amended in all or part of that act. ';

3) in art. 241 in § 2 point 2 is replaced by the following:

" (2) (8) or (11) shall be effected only at the request of the party lodged within one month of the entry into force of the decision of the Constitutional Court or of the publication of the operative part of the decision of the European Court of Justice in the Official European Union; '.

Article 8. [ Excise Duty Act] In the Act of 23 January 2004. o Excise Tax (Dz. U. Nr 29, pos. 257, of late. 1. ⁵⁾ ) after Article 82 Article 82 82a as follows:

" Art. 82a. 1. If the level of the taxable amount in the case of a sale on the territory of the country or the acquisition of an intra-Community passenger car, without a reasonable cause, deviates significantly from the average market value of that passenger car, the tax authority or the tax control authority calls on the taxpayer to change the amount of the tax base or to indicate the reasons justifying the application of the amount in an amount which is significantly deviating from the average market value of the passenger car.

2. In the event of non-response, failure to change the amount of the tax base or not to indicate the reasons justifying the application of the amount significantly deviating from the average market value, the tax authority or the tax inspection body determine the amount of the tax base

(3) If the amount of the taxable amount determined having regard to the expert's opinion, deviates at least 33% from the declared taxable amount, the costs of the expert's or expert's opinion shall be borne by the taxable person.

4. The average market value of a passenger car is the value determined on the basis of the domestic listed on the day of the tax liability, the average price recorded in the territory of a passenger car of the same brand, the model, vintage and, where possible, to be determined, with the same equipment and approximate technical condition, as acquired in the territory of the country or in intra-Community acquisitions of passenger cars. '

Article 9. [ Transitional provision] The provisions of this Act shall also apply to proceedings instituted and not completed before the entry into force of this Law concerning the declaration of the overpayment in excise duty paid on an intra-Community acquisition or an import a passenger car which has been carried out during the period from 1 May 2004 by 30 November 2006, on the basis of the Act of 23 January 2004. with excise duty.

Article 10. [ Entry into force] The Act shall enter into force after 14 days from the day of the announcement.

President of the Republic of Poland: L. Kaczyński

¹⁾ This Act is amended by the Act of 29 August 1997. -Tax Ordinance and Law of 23 January 2004 with excise duty.

²⁾ The amendments to the said Act were announced in Dz. U. of 2004 Nr 68, poz. 623, 2005 Nr 160, pos. 1341, of 2006. No 169, pos. 1199 and 2007 Nr 99, pos. 666.

³⁾ Amendments to the text of the single law have been announced in the Dz. U. of 2005 Nr 85, pos. 727, Nr 86, pos. 732 and Nr 143, pos. 1199, 2006 No. 66, pos. 470, Nr 104, poz. 708, Nr 143, poz. 1031, No. 217, pos. 1590 and No. 225, pos. 1635 and 2007 No. 112, item. 769, Nr 120, poz. 818, No. 192, pos. 1378 and No. 225, pos. 1671.

⁴⁾ Amendments to the text of the single law have been announced in the Dz. U. of 2005 Nr 85, pos. 727, Nr 86, pos. 732 and Nr 143, pos. 1199, 2006 No. 66, pos. 470, Nr 104, poz. 708, Nr 143, poz. 1031, No. 217, pos. 1590 and No. 225, pos. 1635 and 2007 No. 112, item. 769, Nr 120, poz. 818, No. 192, pos. 1378 and No. 225, pos. 1671.

⁵⁾ The amendments to the said Act were announced in Dz. U. of 2004 Nr 68, poz. 623, 2005 Nr 160, pos. 1341, of 2006. No 169, pos. 1199 and 2007 Nr 99, pos. 666.