Opinia prawna dotycząca uzasadnienia prawnego procedury określania przez organy celne podatku akcyzowego na samochody osobowe zarejestrowane za granicą jako samochody ciężarowe, zgodnie z przepisami o ruchu drogowym

• Authors: Henryk Dzwonkowski

Title variants

EN

Legal opinion on the legal justification of the procedure for imposition by customs authorities of an excise duty on passenger cars registered abroad as commercial vehicles (lorries), according to road traffic regulations

Abstracts

EN

The opinion addresses legal aspect of the functioning of the customs authorities in relation to imposition of excise duty on commercial vehicles (lorries), based on the road traffic regulations. In the author’s view, an indispensable condition for a proper classification of a vehicle (and, hence, the arising of a tax obligation) is the establishment of the status of that vehicle on the day the tax obligation arises. The Act on Excise Duty is a basic legal source in this area.

Keywords

EN

excise tax; certification of approval; motor vehicles; customs authorities

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2013
• Issue: 2(38)
• Pages: 203-213

Dates

published

2013

Contributors

author

Henryk Dzwonkowski

• Uniwersytet Łódzki

Identifiers

Biblioteka Nauki

11871454