Home / Dz.U. 1998 nr 2 poz. 3
Regulation of the Minister of Finance of January 5, 1998, on excise tax.
Rozporządzenie Ministra Finansów z dnia 5 stycznia 1998 r. w sprawie podatku akcyzowego.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1998-01-05
Entry into force
1998-02-01
Texts
Keywords
taxesratesalcoholexcise taxreliefs
Related acts
Repealing Acts (1)
Repealed Acts (6)
- Order of the Minister of Finance of February 5, 1997 on excise tax rates for spirit and yeast industry products, certain other alcoholic beverages, fuel for engines, tobacco products, and exemptions from this tax. · 1998-02-01
- Order of the Minister of Finance of July 23, 1997, amending the order on the waiver of the determination and collection of excise duty on aviation fuels. · 1998-02-01
- Order of the Minister of Finance of May 23, 1997 amending the order on excise tax rates for spirits and yeast industry products, certain other alcoholic beverages, fuels for engines, tobacco products, and exemptions from this tax. · 1998-02-01
- Order of the Minister of Finance of April 7, 1997, on the discontinuation of the determination and collection of excise duty on aviation fuels. · 1998-02-01
- Regulation of the Minister of Finance of February 5, 1997 on excise tax. · 1998-02-01
- Regulation of the Minister of Finance of May 23, 1997, amending the regulation on excise tax. · 1998-02-01
Amending Acts (5)
- Regulation of the Minister of Finance of June 26, 1998, amending the regulation on excise tax. · 1998-07-03
- Regulation of the Minister of Finance of 21 October 1998 amending the regulation on excise duty. · 1998-10-27
- Regulation of the Minister of Finance of November 25, 1998, amending the regulation on excise tax. · 1998-12-01
- Judgment of the Constitutional Tribunal of 6 March 2002 case file P. 7/2000. · 2002-03-16
- Judgment of the Constitutional Tribunal of December 27, 2004, ref. no. SK 35/02 · 2005-01-04
Constitutional Tribunal Ruling (3)
Legal Basis (1)
Legal Basis from Art. (7)
- Act of January 8, 1993, on value added tax and excise tax. · art. 32 ust. 5
- Act of January 8, 1993, on value added tax and excise tax. · art. 35 ust. 4
- Act of January 8, 1993, on value added tax and excise tax. · art. 36 ust. 5
- Act of January 8, 1993, on value added tax and excise tax. · art. 37 ust. 2-4
- Act of January 8, 1993, on value added tax and excise tax. · art. 38 ust. 2
- Act of January 8, 1993, on value added tax and excise tax. · art. 47
- Act of January 8, 1993, on value added tax and excise tax. · art. 6 ust. 10 pkt 2
Acts referring to this act
- Repealing Acts: Order of the Minister of Finance of May 23, 1997 amending the order on excise tax rates for spirits and yeast industry products, certain other alcoholic beverages, fuels for engines, tobacco products, and exemptions from this tax.
- Repealing Acts: Regulation of the Minister of Finance of May 23, 1997, amending the regulation on excise tax.
- Repealing Acts: Regulation of the Minister of Finance of February 5, 1997 on excise tax.
- Repealing Acts: Order of the Minister of Finance of February 5, 1997 on excise tax rates for spirit and yeast industry products, certain other alcoholic beverages, fuel for engines, tobacco products, and exemptions from this tax.
- Repealing Acts: Order of the Minister of Finance of April 7, 1997, on the discontinuation of the determination and collection of excise duty on aviation fuels.
- Repealing Acts: Order of the Minister of Finance of July 23, 1997, amending the order on the waiver of the determination and collection of excise duty on aviation fuels.
- Repealed Acts: Regulation of the Minister of Finance of December 16, 1998, on excise duty.
- Implementing Regulations: Act of January 8, 1993, on value added tax and excise tax.
- Amended Acts: Judgment of the Constitutional Tribunal of December 27, 2004, ref. no. SK 35/02
- Amended Acts: Judgment of the Constitutional Tribunal of 6 March 2002 case file P. 7/2000.
- Amended Acts: Regulation of the Minister of Finance of November 25, 1998, amending the regulation on excise tax.
- Amended Acts: Regulation of the Minister of Finance of 21 October 1998 amending the regulation on excise duty.
- Amended Acts: Regulation of the Minister of Finance of June 26, 1998, amending the regulation on excise tax.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of September 1, 1998, ref. no. U. 1/98.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 6 March 2002 case file P. 7/2000.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of December 27, 2004, ref. no. SK 35/02