In order to determine the excess payment, it is not necessary to comply with the additional condition in the form of impoverishment of the taxpayer, the judgment of the NSA of 12 July 2022 I GSK 2223/19.
A spokesman for small and medium-sized entrepreneurs, at the request of the entrepreneur, of a regional brewer, entered the proceedings of a cassation complaint into the judgment of the WSA on the reimbursement of excess excise duty on flavour beer.
According to the tax authorities, the fact that the company paid an excise duty higher than due did not constitute an overpayment within the meaning of Article 72(1)(1) The authorities argued that, in the light of the resolution of the full Chamber of Commerce of the Chief Administrative Court judges of 22 June 2011, And GPS 1/11 In order to determine the excess excise duty payment, it was necessary to fulfil the additional condition in the form of impoverishment of the taxpayer.
In entering the proceedings, the Ombudsman indicated that the binding power of the I GPS resolution 1/11 should refer only to excess excise duty on electricity.
The Supreme Administrative Court, following the examination of the cassation action, annulled the judgment of the WSA and annulled the contested decision. In the oral recitals of the judgment, the Court of First Instance divided the Ombudsman’s argument and indicated that the thesis of the I GPS resolution 1/11 shall not apply in the actual state where the request for an excess payment relates to the excise duty on beer.
This resolution was adopted in the form of a so-called specific resolution, i.e. in order to clarify the important legal issue of the reimbursement of excise duty on electricity and should only be applied in this respect. In particular, it should not be extended to other excise goods," said Adam Abramowicz Ombudsman for small and medium-sized entrepreneurs.