10

Article 89(1), (4), (5) and (14) to (16) of the Ustawa o podatku akcyzowym (Law on excise duty) of 6 December 2008, as amended (Dz. U. of 2009, No 3, position 11) (‘the Law on excise duty’) is worded as follows: ‘1. Excise rates for energy products shall be as follows: … (10) for fuel oils falling within CN codes 2710 19 51 to 2710 19 69: (a) those where 30% or more by volume distils at 350°C or whose density is less than 890 kilograms per cubic metre, which are coloured red and marked in accordance with specific provisions — at PLN 232.00 per 1000 litres. (b) the others, which are not subject to the colouring and marking requirements in accordance with specific provisions — at PLN [64.00] per 1000 kilograms. … 4. In circumstances where: (1) the products referred to in paragraph 1, under ... (10) ... are used to fuel combustion engines, if they are used without complying with the labelling and colouring requirements set out in the specific provisions and stored in a tank linked to a fuel dispenser or sold from such a tank, the rate of PLN 1822.00 per 1000 litres applies and, if their density at 15°C is less than or equal to 890 kilograms per cubic metre, the rate of PLN 2047.00 per 1000 kilograms. … 5. The seller of products subject to excise duty not exempted on the basis of their intended use, referred to in paragraph 1, under ... (10) ..., shall, where there is a sale: (1) to legal persons, organisational entities without legal personality or natural persons engaged in a commercial activity, obtain from the purchaser a statement that the products purchased are for heating purposes or will be sold for heating purposes, allowing the application of the excise duty rates set out in paragraph 1, under ... (10) ...; (2) to natural persons not engaged in a commercial activity, obtain from the purchaser a statement that the products purchased are for heating purposes, allowing the application of the excise duty rates set out in paragraph 1, under ... (10) ...; that statement must be attached to the copy of the receipt or the copy of any other sale document sent to the purchaser; failing that, the seller shall enter on the statement the number and the date of issue of the document establishing that sale. … 14. The seller of products subject to the excise duty referred to in paragraph 1, under ... (10) ... compiles and sends to the competent customs office, at the latest on the 25th day of the month following that in which the sale was made, the monthly list of statements referred to in paragraph 5; the originals of the statements are to be retained by the seller for a period of five years from the end of the calendar year in which they are compiled and must be available for inspection. 15. The monthly list of statements shall contain: (1) in respect of the seller referred to in paragraph 14: (a) the name and address of the principal place of business or address for service of the entity which supplied the list, (b) the quantity, the nature and the intended use of the products covered by the statement, (c) the date of the statement. (d) the date and place of the compilation of the list and the legible signature of the person compiling the list, (e) the number of heating installations which the purchasers have, according to their statements, (f) the place (address) where the heating installations mentioned in the statement are situated, … 16. If the conditions set out in paragraphs 5 to 15 are not fulfilled, the rate referred to in paragraph 4(1) shall apply.’