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Wykorzystywanie oleju napędowego do produkcji rolnej a zwrot podatku akcyzowego

Alternative title:

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


Miemiec, Wiesława ; Pest, Przemysław

Subject and Keywords:

excise tax ; tax refund ; diesel fuel ; agricultural production


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


Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi


Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:



ISSN 2544-8382


pol ; eng


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

Is part of:

Kwatalnik Prawno-Finansowy

Is referenced by:


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