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Regulacje podatkowe odnośnie oświadczeń paliwowych. Argumentacja organów w zakresie kwestionowania oświadczeń

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Klimkiewicz K.

Kwartalnik Prawa Podatkowego

2011

issue 1

39-46

Fuel declarations were introduced into Polish legal framework as a consequence of the lower excise taxation for oils to be used for heating purposes, as opposite to oils meant for the propulsion of vehicles. When providing the fuel declaration, the purchasers of low-excise oil declare they will only use it for heating purposes. It should be noticed though that in practice the seller and not the purchaser is punished when the fuel declaration does not fulfill all formal requirements, and this irrespective of the reasons for the invalidity (e.g., in case the purchaser fills the declaration with data which is wrong or intentionally false, or in case the seller acted without due care). Considering the practical negative implications that can potentially result for sellers of fuel oil – such as the application of higher excise rates, as if the oil were used for the propulsion of vehicles – doubts arise on whether the current system fulfills its purpose of preventing the misusage of oil and protecting the sellers from negative consequences resulting from misbehavior from the side of the purchasers.

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1 Kwartalnik Prawa Podatkowego

1 Klimkiewicz K.

1 2011

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Regulacje podatkowe odnośnie oświadczeń paliwowych. Argumentacja organów w zakresie kwestionowania oświadczeń