Regulation Of The Minister Of Finance Of February 24, 2009 On The Reimbursement Of The Excise Duty On Passenger Car

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 24 lutego 2009 r. w sprawie zwrotu akcyzy od samochodu osobowego

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On the basis of article. paragraph 107. 6 of the Act of 6 December 2008 on excise duties (OJ of 2009 # 3, item 11) are managed as follows: § 1. The regulation defines: 1) the specific terms and conditions and the reimbursement of excise duty on passenger cars;

2 the minimum excise refund);

3) application for refund of excise duty;

4) reimbursement of the excise duty.

§ 2. 1. reimbursement of excise duty in the case of intra-Community supplies or exports of passenger car being carried out without the participation of the carrier or the freight forwarder, by using his own transport, is by an entity that has made the intra-Community supply or export of a passenger car, a written statement of the date and manner of departure and the place of delivery of a passenger car outside the territory of the country.

2. where a declaration referred to in paragraph 1. 1, and the documents listed in article 4. paragraph 107. 3 of the Act of 6 December 2008 on excise duties, hereinafter referred to as the "Act", does not support the implementation of the intra-Community supply or export of a passenger car, the operator is obliged to submit other documents indicating their implementation, in particular: 1) commercial correspondence;

2) document on insurance or freight;

3) the document confirming the payment for work carried out intra-Community supply or export.

§ 3. 1. reimbursement of excise duty shall be made at the box office of the competent tax authority referred to in article 2. paragraph 107. 5 of the Act, or by bank transfer to the bank account of the entity indicated in the application for refund of excise duty, as referred to in article. paragraph 107. 1 of the Act, within 30 days from the date of submission of the application, together with the statements referred to in § 2 paragraph 1. 1, or documents referred to in article 5. paragraph 107. 3 of the Act.

2. where the merits of the reimbursement of excise duty requires additional investigation, return of excise duty the following within 90 days from the date of submission of the application, together with the statements referred to in § 2 paragraph 1. 1, or documents referred to in article 5. paragraph 107. 3 of the Act.

3. the competent head of the Customs Office, having regard to the application for refund of excise duty, is obliged to ostemplować the stamp of the Customs Office and przedziurkować any document accompanying the application for refund of excise duty in order to avoid their use.

4. After reimbursement of the excise duty the competent head of the Customs Office shall immediately return to the company documents attached to the application for refund of excise duty.

5. where the refund of excise duty shall be made on behalf of a taxable person established or resident in a Member State, the costs associated with making this return shall be borne by the taxpayer.

§ 4. The amount of the proposed return of excise duty in respect of intra-Community supplies or exports of passenger car may not be lower than the amount which is the equivalent of the Golden Polish € 10 according to the average exchange rate of the euro issued by the Polish National Bank from the date of submission of the application.

§ 5. Model application for refund of excise duty on passenger car is an annex to the regulation.

§ 6. The regulation shall enter into force on 1 March 2009.



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).

Annex 1.

The annex to regulation of the Minister of Finance dated February 24, 2009 (246)

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