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We represented a client in the pharmaceutical sector in appeal proceedings before the European Commission over infringement by the Polish Excise Duty Act of EU regulations on excise exemption for ethyl alcohol used to manufacture medicines.
The proceedings before the European Commission, initiated in 2013, concerned the Excise Duty Act, the provisions of which do not allow excise exemption for ethyl alcohol imported from third countries outside the excise duty suspension procedure, while the latter can only be applied to intra-Community acquisition and in domestic transactions. The Polish administration’s stance that the said provisions comply with EU law was not upheld by the European Commission, which gave notice of proceedings being initiated under art. 258 of the Treaty on the Functioning of the European Union.
On 6 June 2019, the European Commission issued a reasoned opinion calling on the Republic of Poland to bring domestic practices concerning tax exemption for imported ethyl alcohol used to manufacture medicines into line with EU law.
Current Polish regulations do not provide for excise exemption for ethyl alcohol used to manufacture medicines by refund thereof where excise was paid after payment of customs duty. In the European Commission’s view, this practice is contrary to EU laws on the approximation of the excise duties on alcohol and alcoholic beverages and to the proportionality principle (Council Directive 92/83/EEC).
Poland is now obliged to take measures to modify its provisions within two months; otherwise the Commission may bring the matter before the Court of Justice of the European Union.
It is likely that the proceedings initiated by the European Commission as a result of the appeal filed by DZP may lead to the Excise Duty Act being amended, which in turn could facilitate the import to Poland of raw materials containing ethyl alcohol used to manufacture medicines.
From 25 May 2018 the General Data Protection Regulation (GDPR) applies in Poland and other European Union countries. We would therefore like to give you several details on the subject of how DZP processes personal data.
The administrator of the personal data is Domański Zakrzewski Palinka Sp.k. (“DZP”; address: Rondo ONZ 1, 00-124 Warszawa). Data are processed for contact purposes and to impart information on changes to provisions and authority practices and on other issues, including events concerning day-to-day legal, economic and cultural issues, inter alia, by sending DZP newsletters. The above is carried out on the basis of legitimate interests, i.e. in accordance with art. 6(1)(f) of the GDPR. Data can also be processed where necessary for the conclusion or performance of a contract and for compliance with a legal obligation to which DZP is subject, i.e. pursuant to art. 6(1)(b) and (c) of the GDPR. Data can be transferred to entities with whose help DZP achieves the indicated aims, including entities maintaining IT infrastructure. Giving data is voluntary and in contractual relations is a requirement for concluding and performing a contract. It is possible to object to data processing, request access to, rectification and erasure of personal data or restriction of processing and data portability. Data are kept until an objection is made, and in contractual relations – throughout the term of the contract and thereafter for a period specified in provisions on archiving and limitations period for claims. Anyone has the right to file a complaint with the President of the Personal Data Protection Office. Questions concerning privacy at DZP can be sent to DZP’s Data Protection Inspector, Macieja Maciejewskiego, at: firstname.lastname@example.org.
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