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Excise duty regulations compliant with EU directive, VAT on chain transactions (CJEU action)

The KPMG member firm in Poland has prepared reports about action by the Court of Justice of the European Union (CJEU) with respect to the following excise duty and valued added tax (VAT) issues.

  • Polish excise duty regulations compliant with EU directive: The Advocate General of the CJEU on 7 July 2022 released an opinion that the European Commission’s complaint that Poland breached Council Directive 92/83/EEC (harmonization of excise duties on alcohol and alcoholic beverages) and infringed the principle of proportionality—by imposing the requirement that ethyl alcohol used for the production…..

Source: KPMG

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