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From 1 December 2006 includes new provisions on the amount of excise duty on intra-Community acquisition of cars.
Legal Reulacja is contained in the Decree of the Minister of Finance No. 1551 of 10 November 2006 OJ No. 210. Regardless of age of passenger cars will be levied in the amount of excise duty:
- 3.1%, capacity up to 2000 cm3
-13.6% - Capacity over 2000 cm3.
Value to calculate the excise tax is to be taken with the purchase document.
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