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(From Polish News Bulletin)
According to the decisions of administrative courts in a series of cases concerning excise tax on energy delivery, Polish excise law is not compatible with EU regulations, which states that energy producers may be burdened with excise tax only if they deliver energy directly to clients. If the delivery is conducted by separate distributors or redistributors, the producer does not pay excise tax. Thus, Polish fiscal authorities may be forced to refund unlawfully imposed excise tax, which may amount to several millions ...