20 / 09 / 2010
The Conference “EXCISE TAX 2010/2011 – PRACTICAL CONSEQUENCES OF NEW POLISH EXCISE TAX REGULATIONS” was held on 16 September 2010. The Conference was dedicated to the amendment of the Excise Tax Act which became effective on 1 September 2010 and the practical consequences of the new excise tax regulations.
The Conference looked at the following issues:
- changes arising out of the New Horizontal Directive, including in particular new solutions resulting from the amendment,
- amendment to the provisions putting the excise tax regulations into practice,
- excise tax optimisation – in particular within the possibility of refunds of excise tax imposed by Polish regulations on particular goods in violation of EU regulations,
- excise tax in the power sector, i.e. changes to rules regarding settlement of excise tax on electricity as well as the status of current proceedings concerning excise tax refunds to generators of electricity,
The Conference attracted representatives from the power, fuel, alcohol and chemical sectors. The delegates had a great forum for comparing experiences on interpretation of particular excise tax regulations and exchanging views and opinions on future effects of the changes. Implementation and functioning of the Electronic Control System for the Movement of Goods (EMCS), which is to be applied in Poland from 1 January 2011, provoked a lively debate.
The mood at the Conference towards the general direction of the amendment to the Excise Tax Act was positive. Nevertheless, there are still some areas in the Polish excise tax regulations which need changing, in particular regarding the implementation of EU regulations including the Energy Directive (2003/96/EC).