On the basis of article. 94 paragraph 1. 5 of the Act of 6 December 2008 on excise duties (OJ of 2009 # 3, item 11) are managed as follows: § 1. The regulation lays down specific methods for determining the parameters for determining the tax base beer, in particular determining the number of degrees Plato in the beer.
§ 2. Used in Regulation shall mean: 1) alcohol content – the mass fraction of ethyl alcohol in the finished product, expressed as a percentage (m/m), corresponding to the density of the distillate obtained after distillation of beer samples, marked in the manner specified in § 3. 3;
2) contents of the real extract-the mass fraction of the extract in the finished product, regardless of the phase of production, in which the extract was introduced into beer, expressed as a percentage (m/m), calculated on the basis of alcohol content and extract in the finished product, determined in the manner set out in § 3. 3;
3) the contents of the extract wort basic mass extract Wort, expressed as a percentage (m/m), calculated on the basis of alcohol content and extract an actual finished product, determined in the manner set out in § 3. 3. § 3. 1. in determining the tax base beer for 1 degree Plato believed the mass fraction of 1 percent m/m wort extract base, calculated on the basis of alcohol content and extract the actual in the finished product.
2. contents of wort extract base shall be calculated to the nearest 0.1 percent.
3. Test methods used for the determination of alcohol content and extract real in order to establish the base wort extract referred to in paragraph 1. 1, specifies the Poland Standard PN-A-79093-2:2000, established by the Polish Committee for standardisation.
§ 4. The regulation shall enter into force on 1 March 2009.2) Finance Minister: j. Vincent-Rostowski 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 was preceded by a regulation of the Minister of Finance of the Council of 31 March 2004 on how to determine the tax base of beer (Journal of laws No. 70, item 635), which is repealed with effect from 1 March 2009.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. # 3. POS. 11).