Excise tax on lubricating oil purchased in intra – commumity acquisition of goods – proposal of Order
According to Article 32 paragraph 3 points 4 and 5 of Act of 6 December 2008 on Excise tax, purchasing – by polish taxpayers – a lubricating oil under the procedure of intra – community acquisitions of goods is exempted from excise tax in Poland, if the polish taxpayer has been granted by polish Tax authorities with an authorization for intra – community acquisition of excise products and – as a result – received from those Tax authorities a status of registered consignor.