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Excise duty SK 16/17

Ref. No. SK 16/17

JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND

Warsaw, 3 July 2019

The Constitutional Tribunal, composed of:

Piotr Tuleja – Presiding Judge
Piotr Pszczółkowski
Małgorzata Pyziak-Szafnicka
Stanisław Rymar – Judge Rapporteur
Wojciech Sych,

having considered, at a sitting in camera on 3 July 2019 – in accordance with Article 92(1)(1) of the Act of 30 November 2016 on the Organisation of the Constitutional Tribunal and the Mode of Proceedings Before the Constitutional Tribunal (Journal of Laws – Dz. U. item 2072, as amended) – a constitutional complaint filed by a partnership called Przedsiębiorstwo Handlowo-Usługowe Stacja Paliw „Duet” M. Anaczkowski, K. Filarski spółka jawna, with its registered office in Iława, for the Tribunal to consider the conformity of:

Article 65(1a)(2) of the Excise Duty Act of 23 January 2004 (Journal of Laws – Dz. U. No. 29, item 257, as amended) in conjunction with Article 2 of the Act of 28 July 2005 amending the Excise Duty Act (Journal of Laws – Dz. U. No. 160, item 1341) to Article 64(1) and (3) in conjunction with Article 2 as well as Article 84 of the Constitution,

adjudicates as follows:

Article 65(1a)(2) of the Excise Duty Act of 23 January 2004 (Journal of Laws – Dz. U. No. 29, item 257 and No. 68, item 623, of 2005 No. 160, item 1341, of 2006 No. 169, item 1199, of 2007 No. 99, item 666 as well as of 2008 No. 118, item 745 and No. 145, item 915) in conjunction with Article 2 of the Act of 28 July 2005 amending the Excise Duty Act (Journal of Laws – Dz. U. No. 160, item 1341), insofar as it refers to tax obligations that arose prior to 15 September 2005, is inconsistent with Article 64(1) and (3) in conjunction with Article 2 and Article 84 of the Constitution of the Republic of Poland.

The ruling was unanimous. Piotr Tuleja
Piotr Pszczółkowski
Małgorzata Pyziak-Szafnicka
Stanisław Rymar
Wojciech Sych