As a result of the trial that was held before the European Court of Justice upon a motion of the Commission of the European Communities, the following judgment has been passed.
In failing to adjust its electricity taxation system to the requirements stipulated under Article 21 Paragraph 5 Subparagraph 1 of Council Directive 2003/96/EC of 27 October 2003 on restructuring the Community framework for the taxation of energy products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004 on determining the time as of which the tax on electricity becomes due, the Republic of Poland defaulted on its obligations under the above-referred directive.
Furthermore, the Republic of Poland shall be burdened with the legal costs related to the proceedings
The European Court of Justice has not imposed any time constraints on the application of the judgment, which in turn means that it will be applicable to taxpayers intending to claim excise duty back from the State Treasury.
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