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The Act Of 10 March 2006 On The Reimbursement Of Excise Duty Is Included In The Price Of Diesel Used For Agricultural Production

Original Language Title: USTAWA z dnia 10 marca 2006 r. o zwrocie podatku akcyzowego zawartego w cenie oleju napędowego wykorzystywanego do produkcji rolnej

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ACT

of 10 March 2006

o reimbursement of excise duty included in the price of diesel used for agricultural production 1)

Article 1. [ Substantive Scope] [ 1] The Act sets out the rules and arrangements for the refund of excise duty, hereinafter referred to as the "refund", included in the price of diesel falling within CN code 2710 19 41 to 2710 19 49 and CN code 3824 90 91, used for agricultural production, hereinafter referred to as "the refund of excise duty", "diesel fuel".

Article 1a. [ Impact of the change in the determination of diesel in the Combined Nomenclature to the refund of excise duty] [ 2] The changes in the determination of diesel in the Combined Nomenclature (CN) shall not give rise to any change in the refund of excise duty contained in the price of diesel used for agricultural production, if it is not specified in this Act.

Article 2. [ Application of provisions of the Code of Administrative Procedure] The provisions of the Code of Administrative Procedure shall apply to the proceedings in individual cases concerning the determination and payment of the tax reimbursement in respect of an unregulated law.

Article 3. [ Agricultural producer] 1. The tax refund shall be granted to the agricultural producer.

2. The agricultural producer shall be considered to be a natural person, a legal person or an organisational unit without legal personality which is the holder of an agricultural holding within the meaning of the provisions on agricultural tax.

3. Where the land of the holding is the subject of self-possession and dependent possession, the tax refund shall be granted to the dependent holder.

4. Where the land of the holding is co-owned, the refund shall be given to the joint-holder in respect of which the other co-holders have given their written consent. The written consent shall not apply to spouses.

Article 3a. [ Tax Refund-Negative Conditions] [ 3] 1. The tax refund shall not be granted to the agricultural producer:

1) being a limited liability company, if more than half of the share capital of the company disclosed in the register of entrepreneurs of the National Court Register has been lost, including more than 1/4 in the period of 12 months immediately preceding the date of application for the refund;

2) which is a company in which some members are indefinitely responsible for the company's obligations and more than half of its capital according to the financial statements has been lost, including 1/4 in the period of 12 months directly prior to the day of application for the refund;

3) irrespective of the form of the company, if there are grounds for declaring bankruptcy.

2. The provisions of the paragraph. 1 shall not apply to an agricultural producer carrying out an agricultural activity for less than 3 years.

Article 4. [ Tax Refund Amount] 1. The amount of the tax refund shall be determined as the product of the amount of diesel purchased by the agricultural producer, resulting from VAT invoices, and the tax refund rate per 1 litre of diesel, in force on the day of submission of the tax refund application, within the an annual limit fixed in the manner set out in the paragraph. 2.

2. The limit shall be established as the amount constituting the product of the tax refund rate per litre of diesel oil, the number of 86 and the area of agricultural land held or co-owned by the agricultural producer, specified in the land and buildings records, according to state as at 1 February of the given year.

3. In fixing the limit referred to in paragraph. 2, shall not be taken into account:

(1) the land of agricultural holdings on which agricultural production is discontinued within the meaning of the agricultural tax rules;

(2) land seized for the pursuit of economic activities other than agricultural activities within the meaning of the agricultural tax provisions.

4. The Council of Ministers shall determine, by means of a regulation, on an annual basis, by 30 November, the rate of refund of the tax on 1 litre of gas oil for the following year, having regard to the draft budget for the following year and the applicable tax rate. excise duty on diesel fuel.

Article 5. [ The subject authorised to issue a decision on the tax refund] 1. Wójt, mayor (president of the city) competent due to the place of the location of the land owned or co-owned by the agricultural producer admits, at the request of this producer, by means of a decision, the tax refund.

2. [ 4] The refund shall be granted for the period of 6 months preceding the month of application for the refund.

3. The decision shall include the limit set in the manner set out in the art. 4 par. 2, the amount of the tax refund and the part of the limit remaining to be used.

4. The decision shall be issued within 30 days from the date of submission of the application for reimbursement.

Article 6. [ Proposal] 1. The application for reimbursement shall be made within the time limits from 1 February to the last day of February and from 1 August to 31 August of the year concerned.

2. The application for reimbursement shall include:

1. the name, place of residence and address or the name, registered office and address of the agricultural producer;

2) the tax identification number (NIP) of the agricultural producer;

3) the registration number of the universal electronic population register system (PESEL), or the number of the identity card or other document confirming the identity of the agricultural producer and the name of the body that issued the document, where the agricultural producer is a natural person;

4) a statement on the area of agricultural land referred to in art. 4 par. 2, situated in the area of the municipality, to which the mayor, the mayor (the president of the city), is filing a tax return application;

5. the written consent of the other co-holders referred to in art. 3 para. 4 if the agricultural producer is a co-holder of the land of the holding;

6) the bank account number, where the tax refund will be in the form of a transfer;

7) number in the National Court Register, where the agricultural producer is subject to entry in this register.

3. [ 5] The application for reimbursement shall be accompanied by VAT invoices, or copies thereof, which constitute proof of the purchase of diesel during the 6 months preceding the month of the application.

4. [ 6] On the VAT invoices referred to in paragraph 1. 3, authorised by the mayor, mayor (president of the city), an employee of the municipal office or city shall annotate the content of "admitted on ... to the reimbursement of part of the excise duty".

5. [ 7] (repealed).

(6) The Minister responsible for rural development will determine, by way of regulation, the model of the application for reimbursement, with a view to ensuring a uniform form of applications.

Article 7. [ Deadline For Payment] 1. Payment of the refund of tax granted on the basis of the decision referred to in art. 5 par. 1, takes place within the time limits:

1. from 1 April to 30 April, if the applications for refund have been submitted by the date from 1 February to the last day of February;

2. from 1 October to 31 October, if the applications for refund were submitted within the period from 1 August to 31 August.

2. In the event of a change, revocation or annulment of the decision referred to in art. 5 par. 1, payment of the tax refund occurs within 14 days from the date on which the decision granting the refund of the tax issued respectively as a result of the amendment, repeal or annulment of the decision referred to in art. 5 par. 1, it became final.

Article 8. [ Reimbursement of tax treatment] 1. The procedure for the reimbursement and payment of the tax is a task from the scope of the government administration.

2. To carry out the task referred to in the paragraph. 1, the municipality receives a special-purpose subsidy from the state budget.

3. The appropriations for the subsidy referred to in paragraph 1. 2, shall be fixed in the special purpose reserve of the State budget.

4. The Minister responsible for public finance, at the request of the Minister responsible for the development of the village, shall transfer to the municipalities, through the voyees, the grant referred to in paragraph. 2.

5. In determining the amount of the special-purpose subsidy for the implementation of the task referred to in paragraph. 1, account shall be taken of the costs of fixing and paying the tax reimbursement to agricultural producers, incurred by the municipality, of 2% of the total amount of the grants paid in the municipality.

6. The Minister for Rural Development, in agreement with the Minister responsible for public finance, will determine, by way of regulation, the mode of transfer of the municipalities of the customs grant and the way of its clearing, as well as the scope and mode of submission reports in this respect, with a view to ensuring the smooth transfer of funds to the municipalities for the subsidy referred to in paragraph 1. 2, and ensure correct use of them.

Article 9. [ Reimbursement of unduly levied tax return] 1. The agricultural producer who has taken unduly or in excess of the tax refund shall be obliged to return it with interest in the amount specified as for tax arrears.

2. The provisions of Chapter III of the Act of 29 August 1997 shall apply to the claim with interest on arrears of the collection unduly or in excess of the tax refund. -Tax Ordinance (Dz. U. of 2005 No. 8, pos. 60, Nr. 85, pos. 727, Nr 86, pos. 732 and Nr 143, pos. 1199).

3. The powers of the tax authority as the authority of the first instance, specified in the law referred to in the mouth. 2, they are entitled to Mayor (Mayor of the City), Mayor.

(4) The amounts unduly collected or in excess of the tax refund constitute the revenue of the State budget.

5. The provisions on public finance relating to the special-purpose subsidies shall apply to matters not governed by the law relating to the settlement of funds for the reimbursement of taxes.

6. The enforcement of the claims referred to in paragraph. 1, the provisions on enforcement proceedings in the administration shall apply.

Article 10. [ Deadline for the submission of the tax refund application in 2006] 1. In 2006 the application for refund shall be made within the period from 1 September to 30 September, together with the VAT invoices or the copies referred to in Article 1. 6 para. 3 (1), issued from 1 January 2006.

2. The decision referred to in art. 5 par. 1, issued in 2006 contains a limit set in the manner set out in the Article. 4 par. 2 and the amount of the tax refund.

3. In 2006 The Council of Ministers shall issue a regulation referred to in art. 4 par. 4, by 30 April, taking into account the budget law for 2006.

Article 11. [ Entry into force] The Act shall enter into force on 1 April 2006.

1) This Act implements the provisions of Council Directive 2003 /96/EC of 27 October 2003. on the restructuring of the Community framework for the taxation of energy products and electricity (Dz. Urz. EU L 283, 31.10.2003, p. 51; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. 1, s. 405).

[ 1] Article 1, as amended by Article 1, 1 point 1 of the Act of 8 March 2013. amending the Act on the reimbursement of excise duty contained in the price of diesel used for agricultural production (Journal of Laws of the Law of the European Union 559). The amendment came into force on 13 June 2012.

[ 2] Article 1a added by art. 1 point 2 of the Act of 8 March 2013. amending the Act on the reimbursement of excise duty contained in the price of diesel used for agricultural production (Journal of Laws of the Law of the European Union 559). The amendment came into force on 13 June 2012.

[ 3] Article 3a added by Article 1 point 3 of the Act of 8 March 2013. amending the Act on the reimbursement of excise duty contained in the price of diesel used for agricultural production (Journal of Laws of the Law of the European Union 559). The amendment came into force on 13 June 2012.

[ 4] On the basis of art. 40 of the Act of 22 December 2011. to amend certain laws related to the implementation of the Budget Act (Journal of Laws No. 291, item. 1707) in 2012, the tax return referred to in art. 5 par. 2 on the basis of the applications submitted from 1 February to 29 February 2012, shall be granted for the period of five months preceding the month in which the application for reimbursement is lodged.

[ 5] Article 6 (1) 3 in the version set by the Article. 1 point 4 (a) (a) of the Act of 8 March 2013. amending the Act on the reimbursement of excise duty contained in the price of diesel used for agricultural production (Journal of Laws of the Law of the European Union 559). The amendment came into force on 13 June 2012.

[ 6] Article 6 (1) 4 in the version set by the Article. 1 point 4 (a) (a) of the Act of 8 March 2013. amending the Act on the reimbursement of excise duty contained in the price of diesel used for agricultural production (Journal of Laws of the Law of the European Union 559). The amendment came into force on 13 June 2012.

[ 7] Article 6 (1) 5 repealed by Art. 1 point 4 (a) (b) the Act of 8 March 2013. amending the Act on the reimbursement of excise duty contained in the price of diesel used for agricultural production (Journal of Laws of the Law of the European Union 559). The amendment came into force on 13 June 2012.