The Act of 21st November 2019 amending the Act on Excise Tax – signed on 27th December 2019, entered into force on 1st January 2020
Politician responsible for the Act: Tadeusz Kościński
Ministry: Finance
Description of Act: The draft act changes the rate of excise duty on selected products. Cigarettes and various forms pf alcohol will be subject to a rate of excise duty 10% higher than before
Minuses:
– A very short vacatio legis. The industry was not prepared for such a high excise duty increase;
– Violation of the legal certainty principle. The increase announced was much smaller than the one introduced (by 3%);
– Increased risk of a grey area in industries where it had successfully been reduced in recent years due to, among others, no major tax changes.
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