Object

Title: Wykorzystywanie oleju napędowego do produkcji rolnej a zwrot podatku akcyzowego

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Alternative title:

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

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

Date issued:

2018

Identifier:

oai:repozytorium.uni.wroc.pl:95959 ; ISSN 2544-8382

Language:

pol ; eng

Relation:

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

Is part of:

Kwatalnik Prawno-Finansowy

Rights holder:

© Copyright by Uniwersytet Wrocławski

Object collections:

Last modified:

Jul 19, 2019

In our library since:

Jul 19, 2019

Number of object content hits:

4

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/103253

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