The Tax Exemptions and Reductions in the Excise Duty on the Electricity in the Directive 2003/96/EC and the Polish Law

Maria Bralewska

Abstract


This paper discusses the functions of the tax exemptions and reductions in the excise duty on the electricity introduced in the Energy Directive (2003/96/EC) – being in the same time their ratio legis, and then analyzes the extent to which they have been implemented into the Polish tax law. In the course of the analysis the tax exemptions and reductions were divided into four groups, where the division criterion was the role that should be met in the economy: 1) the ecological tax exemptions and reductions, 2) supporting the competitiveness of the energy-intensive industries, 3) associated with the transport, 4) the social tax exemptions and reductions. The comparison of the legal norms expressed in the Directive with the standards contained in the Polish Excise Duty Act compels the conclusion that the numerous reliefs and exemptions in the excise duty on the electricity proposed by the Energy Directive are used in a very limited way in the Polish law.


Keywords


tax exemption and reductions; eco-tax; ecological taxation; excise duty

Full Text:

PDF

References


Akcyza w orzecznictwie Europejskiego Trybunału Sprawiedliwości, red. A. Kalinowska, S. Parulski, Warszawa 2006.

Barcz J., Górka M., Wyrozumska M.A., Instytucje i prawo Unii Europejskiej. Podręcznik dla kierunków zarządzania i administracji, Warszawa 2011.

Bähr H., Politics of Means and Ends: Policy Instruments in the European Union, Farnham, Surrey 2010.

Bryce H.J., Players in the Public Policy Process: Nonprofits as Social Capital and Agents, Gordonsville 2005, DOI: http://dx.doi.org/10.1057/9781403978233.

Chambers B.W., Inter-Linkages: The Kyoto Protocol & the International Trade & Investment Regimes, Tokyo 2001.

Cooper J., Mundy R., Nelson J., Transport and Society: Taxi! Urban Economies and the Social and Transport Impacts of the Taxicab, Farnham, Surrey 2010.

Daley B., Air Transport and the Environment, Farnham, Surrey 2010.

Danescu T., Dǎnescu A., Competition Policy among the Energy Utilities and the Evolution of Liberalized Electricity Markets, “Economics, Management, and Financial Markets” 2010, No. 2.

Decreasing Energy Intensity in Manufacturing: Assessing the Strategies and Future Directions of the Industrial Technologies Program, Washington: National Academies Press, 2005.

Dick L., Guide to the European Union, London 2005.

Economy – Energy – Environment Simulation: Beyond the Kyoto Protocol, ed. K. Uno, Hingham 2002.

Ekins P., Speck S., Competitiveness and Exemptions From Environmental Taxes in Europe Department of Environmental Social Sciences, “Environmental and Resource Economics” 1999, No. 13.

Electricity Deregulation: Choices and Challenges, eds. J.M. Griffin, S.L. Puller, Chicago 2005.

Environmental Policy Integration: Greening Sectoral Policies in Europe, ed. A. Lenschow, London 2002.

Enzler C., Torres R., Reinecke G., Poland, Geneva 2001.

Europe, Policies, and People: An Economic Perspective, eds. S. Hatt, F. Gardner, Gordonsville 2002, DOI: http://dx.doi.org/10.1057/9781403907370.

European Sector Futures, ed. J. Smith, Bradford 2004.

Geller H., Energy Revolution: Policies for a Sustainable Future, Washington 2002.

http://ec.europa.eu/taxation_customs/index_en.htm# [accessed: 12.04.2015].

Ison S., Rye T., Implementation and Effectiveness of Transport Demand Management Measures: An International Perspective, Abingdon, Oxon 2008.

Kaeding M., Better Regulation in the European Union: Lost in Translation or Full Steam Ahead? The Transportation of EU Transport Directives Across Member States, Amsterdam 2007.

Kalinowski M., Współczesne systemy podatkowe. Zarys wykładu, Toruń 1996.

Kouvaritakis N., Paroussos L., Regemorter D. van, The Macroeconomic Evaluation of Energy Tax Policies within the EU with the GEM-E3-Europe Model, “Study for the European Commission DG TAXUD” 2003.

Lasiński-Sulecki K., Akcyzy od produktów energetycznych i energii elektrycznej w Dyrektywie 2003/96/WE a podatki ekologiczne, „Kwartalnik Prawa Podatkowego” 2006, nr 3–4.

Lasiński-Sulecki K., Prawna regulacja akcyzy w europejskim prawie wspólnotowym na tle teorii opodatkowania konsumpcji, Toruń 2007.

Majkowska M., Będą ulgi w akcyzie dla przedsiębiorstw energochłonnych, http://podatki.gazetaprawna.pl/artykuly/511995,beda_ulgi_w_akcyzie_dla_przedsiebiorstw_energochlonnych.html [accessed: 10.05.2015].

Marks G., Scharpf F.W., Schmitter P.C., Streeck W., Governance in the European Union, London 1996.

Nonprofit Sector: A Research Handbook, eds. W.W. Powell, R. Steinberg, New Haven 2006.

OECD, Consumption Tax Trends 2010: VAT/GST and Excise Rates, Trends and Administration Issues, Paris 2011.

Pinder J., Usherwood S., European Union: A Very Short Introduction, Oxford 2007.

Pogroszewska M., Zanosi się na kolejny spór o akcyzę na energię, www.rp.pl/artykul/419772-Zanosi-sie-na-kolejny-spor-o-akcyze-na-energie.html?template=restricted [accessed: 10.05.2015].

Sabathil G., Joos K., Kessler B., European Commission: An Essential Guide to the Institution, the Procedures and the Policies, London 2008.

Snape J., Souza J. de, Environmental Taxation Law, Abingdon, Oxon: Ashgate Publishing Group, 2006.

Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving, ed. S. Cnossen, Oxford 2005, DOI: http://dx.doi.org/10.1093/0199278598.001.0001.




DOI: http://dx.doi.org/10.17951/szn.2016.19.28.7
Date of publication: 2016-06-17 09:17:50
Date of submission: 2016-04-06 13:20:46


Statistics


Total abstract view - 1179
Downloads (from 2020-06-17) - PDF - 0

Indicators



Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Maria Bralewska

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.