The Ordinance Of The Minister Of Finance Dated February 24, 2009 On The Cases In Which Parties Need Not Comply With The Additional Conditions To Obtain A License To Operate A Tax Warehouse

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 24 lutego 2009 r. w sprawie przypadków, w których podmioty nie muszą spełniać dodatkowych warunków uzyskania zezwolenia na prowadzenie składu podatkowego

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On the basis of article. 55 paragraph 1. 4 of the Act of 6 December 2008 on excise duties (OJ of 2009 No 3, item 11) are managed as follows: § 1. The regulation lays down, in the case of legal entities in a tax warehouse activity consisting solely for the storage or handling of the goods produced in another tax warehouse-situations other than those referred to in article 1. paragraph 48. 5 of the Act of 6 December 2008 on excise duties, hereinafter referred to as "the law", which must be complied with the conditions referred to in article 1. paragraph 48. 3 paragraphs 1 to 5 of the Act.

§ 2. In the case of the entity owning the air operator's certificate referred to in the regulation of the Minister of infrastructure of 6 May 2003 on the certification activities in civil aviation (OJ No 146, poz. 1421 and 2006 no. 158, poz. 1125), and having the authority to perform regular services on certain routes or areas issued by the President of the civil aviation authority on the basis of article. 191 of the Act of July 3, 2002-aviation law (Dz. u. 2006 No 100, poz. 696, as amended. 3)), leading in a tax warehouse activity consisting solely for the storage or handling of alcoholic beverages and tobacco products manufactured in another tax warehouse, shall not apply. paragraph 48. 3 (1) and (2) of the Act.

§ 3. This Regulation shall enter into force on 1 March 2009.4) Finance Minister: j. Vincent-Rostowski 1) Finance Minister heads the Government Department-public finances on the basis of § 1 paragraphs 1 and 2. 2 point 2 of the regulation, the President of the Council of Ministers of the Council of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, poz. 1592).

2) this Regulation shall be carried out within its regulation of implementation of Council Directive 92/12/EEC of 25 February 1992 on the General arrangements for products subject to excise duty and on the holding, movement and monitoring of such (OJ. EC-L 76 of 23.03.1992. p. 1, as amended. d.; Oj. Polish EU Special Edition, chap. 9, t. 1, p. 179, as amended. d.).

3) revision of the text of the uniform that Act were announced in the OJ, 2006 No. 104, item. 708 and 711, no. 141, item. 1008, no. 170, item. 1217 and No 249, item. 1829, 2007 No. 50, item. 331 and no. 82, item. 558, 2008 No 97, poz. 625, No 144, item. 901, No 177, item. 1095, no. 180, item. 1113 and no. 227, poz. 1505 and the 2009 No. 18, item. 97.4) the scope of the matters regulated by this regulation was not yet settled in the regulation of the Minister of Finance of 1 March 2004 concerning the authorisation for carrying out a tax warehouse, as a registered trader and unregistered trader, as well as to perform operations as a tax representative (OJ No 35, item 312 and No 167, poz. 1749, 2005, no. 36, item 321 and no. 132 , item. 1115 and 2006 no. 245, poz. 1783) which shall be repealed with effect from 1 March 2009 in connection with the entry into force of the Act of 6 December 2008 on excise duties (OJ of 2009 No 3, item 11).