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Author
Piotrowski Jan (Instytut Badań Rynku, Konsumpcji i Koniunktur w Warszawie)
Title
Wyrok Europejskiego Trybunału Sprawiedliwości w sprawie akcyzy na używane samochody w Polsce
Judgment of the European Court of Justice on Excise Duty Imposed by Poland on Second-hand Vehicles Imported from the EU
Source
Wspólnoty Europejskie, 2007, nr 1 (182), s. 21-25
Keyword
Sąd administracyjny, Podatek akcyzowy, Rynek samochodowy, Orzecznictwo Europejskiego Trybunału Sprawiedliwości
Administrative court, Excise tax, Car market, Judgments of the European Court of Justice
Note
summ.
Company
Unia Europejska (UE)
European Union (EU)
Abstract
W dniu 18 stycznia 2007 r. Europejski Trybunał Sprawiedliwości (ETS) wydał orzeczenie w sprawie podatku akcyzowego nakładanego na sprowadzane do Polski używane samochody osobowe, rozpatrywanej z powództwa M. Brzezińskiego. Dla pełniejszej ilustracji problemu omówienie treści wyroku i jego skutków poprzedzamy podstawowymi informacjami o podatkach akcyzowych w Unii Europejskiej i opodatkowaniu w UE samochodów osobowych. (fragment tekstu)

The Court of Justice of the European Communities issued on 18th January 2007 the judgment concerning the imposition of excise duty on second-hand vehicles over two years old imported to Poland from another Member State. The Court has stated that the Polish excise duty legislation introduced in 2004, imposing vehicles over two years old with the varying rates according to the age of the vehicle, attaining a maximum of 65% of the tax base, is incompatible with Article 90 of the EC Treaty. The issue was raised by the Polish citizen Mr Brzeziński who had purchased in Germany a Volkswagen Golf passenger car, manufactured in 1989 and imported it into Poland in June 2004. At the border he submitted a simplified AKC-U excise declaration and paid PLN 855 as an excise duty. Taking the view that such a duty is contrary to the provisions of Articles 23, 25 and 90 of the EC Treaty, he requested reimbursement of the excise duty he had paid. The customs authorities refused that request. In response Mr Brzeziński brought an action before the Administrative Court, Vodvodie Warsaw (Wojewódzki Sąd Administracyjny). The Court in Warsaw decided to stay the proceedings and refer a specific questions to the ECJ for a preliminary ruling. The questions have concerned a compatibility of relevant provisions of the Polish excise tax regulations with Articles 25, 28 and 90 of the EC Treaty. Responding to the questions put forward by the Polish Court, the ECJ stated that the excise duty at issue is not a customs duty in a strict sense. However, such a tax comes under the general system of internal taxation on goods and must be examined in the light of Article 90 EC. Accordingly, an excise duty must not affect products originating from other Member States more onerously than similar domestic products. The ECJ judgment gives importers of the used vehicles the right to request reimbursement of the excise duty in excess of the residual amount of the same duty incorporated into the purchase of similar vehicles already registered in Poland. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Bibliography
Show
  1. Urząd celny oceni wartość auta, potem zdecyduje, komu i ile odda, "Rzeczpospolita", 7.02.2007 r. (część prawna)
  2. Wyrok w sprawie akcyzy na auta z UE 6 marca, "Rzeczpospolita", 2.02.2007 r.
  3. Zwrot akcyzy nie może zależeć od cen z katalogu, "Gazeta Prawna" 1.02. 2007
  4. Jak odzyskać akcyzę od samochodu sprowadzonego z Unii Europejskiej, "Gazeta Prawna", 7.02.2007 r.
  5. Akcyza zależy od ceny sprzedaży a nie od wartości auta z UE, "Rzeczpospolita", 13.02.2007 r.
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ISSN
1426-2568
Language
pol
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