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Used in Poland duties on imported from other EU countries, cars older than two years was contrary to EU law - the EU Court of Justice ruled in Luxembourg.
The Court held that the Polish law discriminated against people importing used cars older than two years, since the excise duty was dependent on the age of the vehicle, and exceeded 60 percent. in the case of seven vehicles. As a result, imported cars are taxed more heavily and more expensive than re-sold cars already registered in Poland.
The Court did not limit the impact of its ruling in time, which means that Polish provisions were contrary to EU law since Polish accession to the EU on 1 May 2004 until they change from 1 December 2006. Taxpayers will be able to ask the tax office for refund illegally collected at the time, "overpaid" excise tax. "Data taxation may be considered compatible with Article. 90 (TEU - PAP) only (if) exclude any possibility of imported products being taxed more heavily than domestic products, and therefore it can not in any event have discriminatory effect "- announced by the Court.
According to the judges, "Community law precludes the excise tax in so far as the amount of tax imposed on used vehicles older than two years, acquired in a Member State other than Poland exceeds the residual amount of the tax set out in the market value of similar vehicles already registered in Poland. "
Ministry of Finance said on the eve of the decision, which may be the amount of any reimbursement. Indicates, however, that in 2006 brought the Polish over 816 thousand. vehicles, for which he collected over 725 million zł duty. In 2005, imported 870 thousand. cars, for which he collected 843 million zł duty. From May to the end of 2004 was 811 thousand. cars and collected 934 million in excise tax.
As of December 1 changed the rules and the excise duty does not grow longer with age of vehicle. There also depends on whether the vehicle was imported from abroad or purchased in the country. Cars with engine capacity up to 2 thousand. cm-six. are subject to excise duty of 3.1 percent., and a larger capacity vehicles - 13.6 percent. Previously, the rates cover only imported cars, the annual and biennial.
The case went to Luxembourg by Maciej Brzezinski, who in 2004 bought in Germany, used Volkswagen Golf, year 1989, and questioned the amount paid in excise taxes - 855 zł. Appeal to the Customs Chamber in Warsaw were unsuccessful, so Brzezinski appealed the decision to the Regional Administrative Court, which asked the EU Court of Justice to clarify the compliance of Polish law with EU law.
