Insights

Poland: CJEU Ruling on Excise Duty Refunds for Energy-Intensive Entities

Editorial Team 09 Aug 2024

An analysis by Crido, Taxand Poland

A recent Court of Justice of the European Union (CJEU) ruling has opened the door for energy-intensive entities in Poland to claim refunds on excise duty for electricity. This refund applies to periods previously thought to be closed but are not time-barred.

Aleksandra Kielar and Adam Wiśniewski of our Polish member firm Crido have analysed some of the key points of the ruling and its impact on Polish excise duty.

Some of the key points include:

• Refund Eligibility: Entities where electricity costs exceed 3% of production value can apply.
• Previous Restrictions: Polish tax authorities had limited refunds by excluding various energy-related costs, only considering “clean” energy costs.
• New Ruling Impact: The CJEU ruling now includes additional mandatory energy charges in refund calculations, potentially increasing refund amounts and eligibility for more entities.
• Action Required: Entities should verify if they can claim refunds for both current and past tax periods. They have until 29 August 2024 to reopen proceedings to recover partial refunds.

Given the short timeframe, taxpayers are encouraged to consult with experts quickly to ensure they don’t miss the deadline. You can read the full article here.

Article tags

Energy Tax | EU | Poland | Tax