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.

According to the above it should be mentioned, that Polish Ministry of Finance prepared  a proposition of amendments to the Order of Minister of Finance subject to exemption from excise tax, which does not exclude lubricating oils from taxation on excise tax, purchased by polish taxpayers in intra – community acquisition of goods. From point of view of the Ministry of Finance, the aforesaid exemption from excise tax, is against the EU regulations on turnover of commodities, even if entity is the registered consignor.

However, it should be mentioned that the above – mentioned view was a subject of criticism of, inter alia, the Supreme Administrative Court of Poland, which decided in the Judgement of 26th August 2015 (case no.: I FSK 857/15), that the taxpayers are authorized to take advantage of the exemption from excise tax those lubricated oils, which have been purchased in other than Poland EU member state.

Moreover, commented proposition of amendments to the Order of Minister of Finance provides for overrule of exemption from excise tax diesel oils, used by taxpayers in technological as well as electric and transformer processes.

Polska wersja językowa