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Zgodność z Konstytucją przepisów nakładających obowiązek uzyskania oświadczeń od nabywców oleju o jego przeznaczeniu na cele opałowe

100%

Kalinowski M.

Kwartalnik Prawa Podatkowego

2011

issue 1

9-22

The paper examines the compliance of the regulation of the Minister of Finance of 22 March 2002 on the excise duty, regulation of the Minister of Finance of 23 December 2003 on excise duty and the regulation of the Minister of Finance of 22 April 2004 on the reduction of excise duty with Article 51 (1) and (4) of the Constitution. All of these regulations foresee the possibility to benefit from reduced rates of excise duty on the purchase of heating oils for heating purposes, provided that the seller receives from the buyer, who is a natural person, a statement that the goods are intended for heating purposes. In these statements a number of personal details is required. However, the Article 51 (1) of the Constitution establishes the principle that persons may be required to disclose information about themselves only on the basis of the statute and the Article 51 ( 5) of the Constitution stipulates that the rules and procedures for collection and sharing of information are specified by a statute. Thus, the analysis of the Constitution leads to the conclusion that the provisions of the regulations are inconsistent with the provisions of the Constitution.

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1 Kwartalnik Prawa Podatkowego

1 Kalinowski M.

1 2011

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Zgodność z Konstytucją przepisów nakładających obowiązek uzyskania oświadczeń od nabywców oleju o jego przeznaczeniu na cele opałowe