Acceptance of the fuels listed in the tax warehouse Annex 2 the Excise Tax Act requires the excise security to be lodged and the e-AD issued by the sending entity. Failure to obtain a concession document in accordance with energy law does not preclude the application of the suspension procedure for excise duty.
According to the Interpretation of the Director of the Tax Chamber in Warsaw on 13 January 2016 The signature. IPPP3/4513-83/15-4/SM Amendment of the provisions of the Excise Tax Act which entered into force 1 January 2016 (in Article 48(9)) does not impose additional conditions authorising the application of this procedure.
The interpretation concerns a company having a tax warehouse allowing the circulation of excise goods under a suspension of excise duty. The question set out in the request for interpretation concerned the conditions for the application of this procedure following the amendment of the rules 1 January 2016 The applicant shall act as an intermediary between the operator of fuel from another EU country and the purchaser.
The entity sending the fuel to the tax warehouse specified in Annex 2 the Excise Tax Act is required to present an e-AD document and to lodge an excise security. The fulfilment of these conditions makes it possible to apply the suspension of excise duties to these goods.
Amendment of the content of the provision Article 48(9) The Excise Tax Act raised doubts as to the appearance of an additional condition in the form of ownership by the entity for which excise goods are acquired of a concession in accordance with energy law or its inclusion in the register of the intervention stock system.
The Director of the Tax Chamber in Warsaw expressed the view that the conditions laid down in Article 48(9) The excise duty laws (holding a licence or registration) are necessary for the intra-Community acquisition, however, do not affect the possibility of a suspension of excise duty.