How much can my legal partner help me?
CJEU examines case against Poland
03.11.2020
Autorzy:
Practice:
Specialisations:
The European Commission has decided to refer Poland to the Court of Justice of the EU over Polish regulations on exemption from excise duty of ethyl alcohol used to manufacture medicinal products not aligning with EU law requirements.
The case was initiated by a complaint being lodged by DZP with the European Commission over the infringement, by the provisions of the Excise Duty Act, of EU regulations on exemption from excise duty of ethyl alcohol used to manufacture medicines. The dispute over the compliance of Polish regulations with EU regulations is therefore entering a new phase, as the European Commission has shared the doubts raised by DZP about the correct implementation of Council Directive 92/83/EEC into the Polish legal system.
According to the European Commission:
"EU excise duty rules provide for a mandatory exemption from excise duty for imports of ethyl alcohol used in the production of medicines. Polish national practices, however, do not grant this mandatory exemption when the alcohol importers do not choose to use a duty suspension arrangement”.
If the CJEU finds that the Polish regulations are flawed, there will potentially be new opportunities for importers – both for future transactions and for those already made.
DZP advisers on the case were: Artur Nowak, Partner, Jan Czerwiński, Senior Tax Manager, and Paweł Suchocki, Tax Manager, from the Tax Practice.
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: iod@dzp.pl.
New rules on cookies: Domański Zakrzewski Palinka sp.k., as the service provider of the www.dzp.pl website, stores and accesses cookies, i.e. small text information fles sent by a web server and stored on your hard drive, or other data storage medium of a user, for the purposes of: proper functioning of the www.dzp.pl website, confguring the www.dzp.pl website, security and reliability of the www.dzp.pl website, session monitoring, providing advertisements, personalization of the displayed information to the user, or analysis, statistics, research and website trafc auditing.
You can specify the conditions for storage of or access to cookies via your browser settings. Consent to the storage of or access to cookies by Domański Zakrzewski Palinka sp.k. on your device, is acknowledged by the settings of the browser installed on your device. For more information, see our cookie policy.