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

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Kalinowski M., Lasiński-Sulecki K.
Kwartalnik Prawa Podatkowego
|
2011
|
issue 1
23-37
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.
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