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Alternative title:

The use of diesel fuel in agricultural production and refund of excise tax

Subject and Keywords:

excise tax   tax refund   diesel fuel   agricultural production

Abstract:

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

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:

2018

Language:

pol

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 1/2018, s. 9-22

Is part of:

Kwartalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski