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  1. 1 Zeszyty Prawnicze BAS

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  1. 1 Dzwonkowski H.

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  1. 1 2013

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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

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2013
|
issue 2(38)
203-213
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.
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