PL EN


2011 | 1 | 23-37
Article title

Znaczenie prawa Unii Europejskiej dla wykładni przepisów dotyczących oświadczeń nabywców oleju opałowego – wybrane problem

Title variants
EN
THE IMPACT OF EU LAW ON THE INTERPRETATION OF PROVISIONS CONCERNING THE BUYERS’ OF HEATING OIL DECLARATIONS. SELECTED ISSUES
Languages of publication
PL
Abstracts
EN
Under Polish law a seller of heating oil is required to obtain the declaration of a buyer that the heating oil would be used for heating purposes. Otherwise, the seller cannot apply an excise duty rate applicable to the heating oil, which is significantly lower than a rate applicable to the oil used as motor fuel. The authors of this article have analyzed the consequences of irregularities in these declarations for the sellers from the perspective of Polish and EU law.
Year
Issue
1
Pages
23-37
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-3f86d429-d523-4cf1-9fc3-2173a1671615
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