Law of 23 January 2004 on excise duty

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Repealing Acts: Law of December 2, 1993 on marking products with excise tax stamps.
• Repealed Acts: Law of 6 December 2008 on excise duty
• Amending Acts: Law of October 26, 1982 on Sobriety Education and Alcoholism Prevention.
• Amending Acts: Law of 12 October 1990 on the Border Guard.
• Amending Acts: Law of July 26, 1991 on Personal Income Tax.
• Amending Acts: Law of 15 February 1992 on corporate income tax.
• Amending Acts: Law of June 27, 2003, on the establishment of Voivodeship Tax Colleges and on amending certain laws regulating the tasks and competences of bodies and the organization of organizational units subordinate to the minister competent for public finance
• Amending Acts: Law of December 4, 2002 amending the law on tax on goods and services and excise duty, the law on marking products with excise tax stamps, and the law - Fiscal Penal Code.
• Amending Acts: Law of 13 September 2002 on spirituous beverages.
• Amending Acts: Law of July 25, 2001, on the production and bottling of wine products and trade in these products.
• Amending Acts: Law of 2 March 2001 on the production of ethyl alcohol and the manufacture of tobacco products.
• Amending Acts: Law of 22 December 2000 on amending the Law - Teacher's Charter, the Law on Management of State Agricultural Real Estate, the Law on Marking Goods with Excise Tax Stamps, the Law on Employment and Combating Unemployment, and the Law on amending certain laws related to the functioning of public administration.
• Amending Acts: Law of 22 December 2000 on amending certain statutory authorizations to issue normative acts and on amending certain laws.
• Amending Acts: Law of 10 September 1999 Provisions introducing the Fiscal Penal Code.
• Amending Acts: Law of 10 September 1999 Fiscal Penal Code.
• Amending Acts: Law of 22 January 1999 on the Protection of Classified Information.
• Amending Acts: Law of 20 August 1997 - Provisions introducing the Law on the National Court Register.
• Amending Acts: Law of 20 June 1997 - Road Traffic Law
• Amending Acts: Law of 6 June 1997 - Provisions introducing the Penal Code
• Amending Acts: Law of 10 April 1997 - Energy Law.
• Amending Acts: Law of July 24, 1999 on the Customs Service.
• Amending Acts: Law of August 29, 1997 - Tax Ordinance.
• Amended Acts: Judgment of the Constitutional Tribunal of July 3, 2019, case file no. SK 16/17
• Amended Acts: Judgment of the Constitutional Tribunal of December 6, 2016 ref. SK 7/15
• Amended Acts: Law of 10 July 2008 amending the law on excise duty and the law on the production and bottling of wine products, trade in these products and the organization of the wine market
• Amended Acts: Law of May 9, 2008, on the refund of overpaid excise tax paid on the intra-Community acquisition or import of a passenger car.
• Amended Acts: Law of May 11, 2007, amending the Excise Duty Law and amending certain other laws
• Amended Acts: Law of August 25, 2006, on biocomponents and liquid biofuels.
• Amended Acts: Law of 18 October 2006 on the production of spirituous beverages
• Amended Acts: Law of July 28, 2005, on amendment of the law on excise duty
• Amended Acts: Law of January 22, 2004, on the production and bottling of wine products, trade in these products, and the organization of the wine market
• Amended Acts: Law of March 19, 2004, Provisions introducing the Customs Law
• References: Judgment of the Constitutional Tribunal of 26 May 2009 ref. no. P 58/07
• References: Regulation of the Minister of Justice of 28 June 2004 on the determination of the types and scope of information transferred to tax authorities by courts, court bailiffs and notaries, and the deadline, form, including the form of an extract of the act, and the method of their transfer
• References: Law of July 2, 2004 on freedom of economic activity
• References: Law of April 20, 2004, amending the law on personal income tax, the law on corporate income tax and certain other laws
• References: Regulation of the Minister of Finance of 27 April 2004 on the implementation of certain provisions of the law on goods and services tax
• References: Regulation of the Minister of Finance of November 20, 2004 on the conditions for carrying out customs control activities
• References: Regulation of the Minister of Finance of November 28, 2008, on the implementation of certain provisions of the law on value added tax
• Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of December 6, 2016 ref. SK 7/15
• Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of July 3, 2019, case file no. SK 16/17
• Legal Basis: Regulation of the Minister of Finance of December 2, 2005 amending the regulation on marking excise goods with excise stamps
• Legal Basis: Regulation of the Minister of Finance of 4 March 2005 on the minimum excise duty rate on cigarettes
• Legal Basis: Regulation of the Minister of Finance of November 27, 2008, amending the regulation on excise tax exemptions
• Legal Basis: Regulation of the Minister of Finance of 4 March 2005 amending the regulation on reducing excise duty rates
• Legal Basis: Regulation of the Minister of Finance of July 12, 2005, amending the regulation on the list and territorial scope of customs offices and customs chambers, whose respective heads and directors are competent to perform tasks related to excise duty throughout the country
• Legal Basis: Regulation of the Minister of Finance of April 23, 2004, on the detailed procedure and conditions for settling excise duty
• Legal Basis: Regulation of the Minister of Finance of August 7, 2007, amending the regulation on the list and territorial scope of operation of customs offices and customs chambers, whose respective heads and directors are competent to perform tasks in the scope of excise duty in the country
• Legal Basis: Regulation of the Minister of Finance of April 19, 2004, on the list and territorial scope of operation of customs offices and customs chambers, whose respective heads and directors are competent to perform tasks related to excise duty in the country
• Legal Basis: Regulation of the Minister of Finance of July 4, 2005, amending the regulation on the detailed conditions for operating bonded warehouses