TY - GEN A1 - Miemiec, Wiesława A1 - Pest, Przemysław A2 - Miemiec, Wiesława PB - Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii N2 - The study examines the manner in which the definition of an agriculturalproducer entitled to excise tax refund is constructed, and the real use ofdiesel fuel in agricultural production as a condition of excise tax refundto establish whether legal regulation adopted in the Act of 10 March 2006on the refund of excise tax included in the price of diesel fuel used foragricultural production facilitate the realization of that assumed function,and thus whether the planned function of the institution of excise taxrefund is, in fact, accomplished. The article presents legal construction ofthe institution of refund of excise tax included in the price of diesel fuelused in agricultural production and its practical issues. The presentationand examination of the institution of refund of the excise tax leads tothe following conclusions: 1) the benefits of this institution can in factbe enjoyed by individuals who are not agricultural producers, 2) thereis no correlation between refund of the tax and the use of diesel fuelin agricultural production, 3) it is possible to receive the refund whena given entity does not possess any agricultural machines, 4) there is noindividualization of the refund limit and it has been left at the same levelfor 10 years, 5) there is no obligation to place the code of diesel fuel ona VAT invoice L1 - http://repozytorium.uni.wroc.pl/Content/95959/PDF/002_Miemiec_W_Pest_P_Wykorzystywanie_oleju_napedowego_do_produkcji_rolnej_a_zwrot_podatku_akcyzowego.pdf L2 - http://repozytorium.uni.wroc.pl/Content/95959 PY - 2018 KW - excise tax KW - tax refund KW - diesel fuel KW - agricultural production T1 - Wykorzystywanie oleju napędowego do produkcji rolnej a zwrot podatku akcyzowego UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/95959 ER -