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Poland: electricity producers win excise duty refunds
Law-Now Poland
18.02.2009
Polish electricity producers can claim significant refunds of excise duty, following a ruling dated 12 February 2009 (C-475/07) by the ECJ that Poland’s excise duty on electricity is incompatible with EU law.
The court has not imposed any time limit on the effects of the judgment.
In relation to the restructuring of the Community framework for the taxation of energy products and electricity in 2003, after joining the EU Poland was obliged to bring Polish law into compliance by 1 January 2006. However, it failed to meet the deadline.
The 2003 Directive requires electricity to be subject to taxation when it is supplied to the end consumer by the distributor or redistributor.
Polish law requires electricity to be subject to taxation when it is transferred to the network by the producer, which makes the producer and not the distributor liable to pay the duty.
Law: Council Directive 2003/96/EC
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