Source: https://www.global-regulation.com/translation/poland/3353628/regulation-of-the-minister-of-finance-on-20-december-2013-on-exemptions-from-the-tax-on-goods-and-services-and-the-conditions-for-the-application-of-t.html
Timestamp: 2020-08-10 05:47:16
Document Index: 409194002

Matched Legal Cases: ['§ 1', '§ 2', '§ 3', '§ 4', '§ 5', '§ 6', '§ 7', '§ 8', '§ 9', '§ 10', '§ 10', '§ 11', '§ 12', '§ 13', '§ 13', '§ 1']

On the basis of article. 82 paragraph 1. 3 of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended) are managed as follows: Chapter 1 General provisions § 1. [Range] The regulation lays down other than those referred to in article 1. 43 – 81 of the Act of 11 March 2004 on tax on goods and services, hereinafter referred to as "the Act", the exemption from tax on goods and services, hereinafter referred to as "tax", and the specific conditions for the application of these exemptions.
§ 2. [Definitions] Whenever a regulation is talking about: 1) entities – shall mean the legal persons, organizational units without legal personality and individuals;
2) for public and religious – shall mean the lawful objectives in the sphere of public service tasks referred to in article 1. 4 paragraph 1. 1 of the Act of 24 April 2003 on the activities of public benefit and voluntary service (Journal of laws of 2014 item 1118, 1138 and 1146), and religious goals, set out in statute or other internal public benefit organisations act.
Chapter 2 Relief from tax and specific conditions for the application of these exemptions § 3. [Exemption from tax] 1. Shall be exempt from the tax: 1) the supply of goods, except for goods listed in annex 1 to the Act of 6 December 2008 on excise duties (OJ of 2014.752, as amended), made by the Organization of public benefit, if the goods have been acquired by this public benefit organization: a) by way of donations received in connection with the activities carried out by public benefit organization collection of goods , for the purpose of achieving the objectives of public and religious, b) for cash from their collection maintained by the non-profit organization, for the achievement of the aims of public and religious;
8) service camps, colonies or services of a similar nature, organised by schools and other entities covered by the Act of 7 September 1991 on the education system (Journal of laws of 2004 No. 256, item 2572, as amended), provided only for children and adolescents with these schools and units;
9) the activities carried out for the benefit of non-members of cooperatives, which have cooperative ownership right to residential premises, for which they are levied in accordance with article 5. 4 paragraph 1. 1, 2, 4 and 5 of the Act of 15 December 2000 on the housing cooperatives (Journal of laws of 2013.1222 and 2015.201);
11) the activities carried out by the community housing or the owners of dwellings in specific real estate housing community, for the benefit of people who use based on a different title than the ownership of offices belonging to the owners that make up this community housing, for which charges are made independent of the owner within the meaning of the Act of 21 June 2001 on the protection of the rights of tenants, housing resource municipalities and amending the civil code (Journal of laws of 2014.150) or indirect charges within the meaning of the Act of 22 June 1995 about accommodation of the Polish armed forces (Journal of laws of 2010 # 206, item 1367, as amended), if they are only used for housing;
12 premium rate services), referred to in the Act of 16 July 2004 – telecommunication law (Journal of laws of 2014.243, 827 and 1198), provided for the purpose of collecting funds for the implementation of the purposes of public and religious organization of public benefit, with the exception of prepaid services;
19) rehabilitation services within the meaning of the Act of 27 August 1997 on the professional and social rehabilitation and employment of persons with disabilities (OJ of 2011 No. 127, item 721, as amended) provided on the principles set out in this Act and the supply of goods or services works closely with these services, performed by entities other than those mentioned in article 2. 43 paragraph 1. 1 paragraph 18 of the Act;
§ 4. [Exemption from import tax of goods where the place of destination of the goods is the territory of a Member State other than that of the country] 1. the tax shall be the import of goods where the place of destination of the goods is the territory of a Member State other than that of the country and exports from the territory of the country of the goods will take place in the framework of intra-Community supply of goods.
2. the exemption referred to in paragraph 1. 1, shall apply, provided that the importer, who makes intra-Community supply of goods is a taxable person registered for VAT EU and: 1) at the time of importation: (a)) provided your valid tax identification number referred to in article 1. 97 paragraph 1. 10 the Act, granted him for the purposes of intra-Community transactions, b) presented evidence indicating that the imported goods are intended for transportation or delivery on the territory of the country in the territory of another Member State, c) provided a valid VAT identification number:-given to him for the purposes of intra-Community transactions in the Member State of destination of the imported goods-in the case referred to in article 1. 13 paragraph 1. 3 of the Act, or the purchaser of the goods given to him for the purposes of intra-Community transactions in the Member State of destination of the imported goods-in the case referred to in article 1. 13 paragraph 1. 1 of the Act;
8. the provisions of paragraphs 1 and 2. 2 (1) (a). (b) and (c), paragraphs 2 and 3, paragraph 1. 3, 5 and 6 shall apply mutatis mutandis to a tax representative, referred to in paragraph 1. 7.
§ 5. [Exemption from import tax] 1. Shall be exempt from tax:
1) import of fuels, oils and lubricants by the armed forces, referred to in article 1. And mouth. 1 (b). and the Agreement between the States parties to the North Atlantic Treaty regarding the status of their forces, signed in London on 19 June 1951 (Journal of laws of 2000 No. 21, item 257 and 258 and 2008 # 170, item 1052), hereinafter referred to as the "agreement of NATO SOFA", and by the armed forces of the States parties to the North Atlantic Treaty participating in partnership for peace, which are intended solely for use in work vehicles , aircraft and naval vessels of the armed forces or civilian staff, during their stay on the territory of the country;
3A) the importation of goods by Expert Centre NATO military Police, for his exclusive use;
5) import personal effects and for home and professional, including furniture and household equipment machine, owned by foreign staff accommodation and the members of his family or persons authorized joint force training centre in Bydgoszcz, or persons authorised expert centre NATO military Police, in quantities of niewskazujących on commercial designation, within the following quantitative standards: a) car-2 pieces per person over 18 years of age, b) freight trailer – 2, c) motorhome or caravan-1 piece on the family, d) motorcycle-1 piece per person over 18 years of age, e) tourist boat – 1 piece on the family;
7) the importation of goods by the armed forces of the United States, referred to in article 1. 2 (a). and the agreement between the Government of the Republic of Poland and the Government of the United States of America on the status of the armed forces of the United States of America on the territory of the Republic of Poland, signed at Warsaw on December 11, 2009 (Journal of laws of 2010 # 66, poz. 422 and 423), hereinafter referred to as the "agreement on the status of the US armed forces", or on their behalf for their exclusive official use or to supply their military service business referred to in article 1. 23 of this agreement, as reported in the certificate referred to in article 4. XI paragraph 1. 4 the agreement NATO SOFA, where such forces take part in the common defence effort;
8) important things intended for personal use and furniture by members of the armed forces of the United States and civilian staff, their family members and employees of contractors contractors of the United States, referred to in article 1. 2 (a). and, (c), (d) and (g) of the agreement on the status of the U.S. armed forces-within a period of 12 months from the date of the first arrival of that person in the territory of the Republic of Poland, in quantities of niewskazujących on commercial designation, within the following quantitative standards: a) car-1 piece per person over 18 years of age, b) freight trailer – 1 piece on the family, c) motorhome or caravan-1 piece on the family , d) motorcycle, go-kart, or scooter-1 piece per person over 18 years of age, e) tourist boat, Sailboat or other motor water equipment-1 piece on the family;
8A) import alcoholic products, tobacco or tobacco products intended for personal use by members of the armed forces of the United States and civilian staff, their family members and employees of contractors contractors of the United States, referred to in article 1. 2 (a). and, (c), (d) and (g) of the agreement on the status of the U.S. armed forces-within a period of 12 months from the date of the first arrival of that person in the territory of the Republic of Poland, within the following quantitative standards: a) alcoholic beverages:-spirits-10 litres,-wine 90 litres (including a maximum of 60 litres of sparkling wine), beer-110 litres,-intermediate products 20 litres, b) tobacco: cigarettes-800 pieces, cigarillos (cigars weighing not more than 3 g per piece)-400 pieces ,-cigars-200 pieces-smoking tobacco-1 kilogram;
2) in the cases referred to in paragraph 1. 1 point 2-4, documents, from which it is apparent that the goods are imported by Headquarters, joint force training centre in Bydgoszcz or Expert Centre NATO military Police;
3) in the cases referred to in paragraph 1. 1, paragraph 5, 8, 8a and 9, documents, from which it is apparent that the person making the import, to the staff of the foreign private accommodation or is a family member of the foreign personnel or authorized joint force training centre in Bydgoszcz, or authorized NATO military Police expert centre or belongs to the members of the armed forces of the United States or of the civilian staff, their family members or employees of contractors the United States contract within the meaning of the agreement on the status of the U.S. armed forces , provided that the goods are not intended for a purpose other than indicated in paragraph 1. 1, paragraph 5, 8, 8a and 9 and will not odprzedawane (sold) for a period of 3 years from the date of their release on the market to persons other than those mentioned in these provisions;
5. the exemption referred to in paragraph 1. 1, paragraph 8 (a). a and d are also within a period of 12 months from the date of completion of 18 years of age in the case of ending 18 years of age in a period of 12 months from the date of the first arrival on the territory of the Republic of Poland.
§ 6. [Exemption from tax on the intra-Community acquisition of goods introduced into the customs warehouse] 1. Shall be exempt from tax intra-Community acquisition of goods introduced into the customs warehouse.
Chapter 3 transitional and final provision
§ 7. [Exemption from import tax personal] 1. tax shall be exempt from import personal effects referred to in article 1. 46 paragraph 3 of the Act, where these things have been imported from the territory of the community within the meaning of article before. paragraph 170. 1 paragraph 1 of the Act, or from the territory of the new Member States within the meaning of article 3. paragraph 170. 1 paragraph 2 of the Act, the territory of the country before 1 May 2004 and on 1 May 2004 were still on the territory of the country placed under the temporary importation procedure with total relief from import duties, which ends up listing these things on the territory of the country.
§ 8. [Territory of a new Member State] 1. the territory of the new Member State, referred to in paragraph 1. 2, understood as the territory of the Member States acceding to the European Community on the basis of the Treaty between the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland , The Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland (Member States of the European Union) and the Republic of Bulgaria and Romania concerning the accession of the Republic of Bulgaria and Romania to the European Union, drawn up in Luxembourg on 25 April 2005 (OJ. EU L 157 21.06.2005 of, p. 11).
§ 9. [Territory of a new Member State-§ 10 and 11] Whenever in section 10 and 11 is the territory of the new Member State shall mean the territory of the Member States acceding to the European Union on the basis of the Treaty between the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta , The Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland (Member States of the European Union) and the Republic of Croatia concerning the accession of the Republic of Croatia to the European Union, drawn up in Brussels on 9 December 2011 (OJ. EU L 112 of 24.04.2012, p. 10).
§ 10. [Exemption from tax on importation of goods where those goods have been imported for the purpose of further processing process] 1. the tax shall be the import of goods, where those goods have been imported for the purpose of further processing process from the territory of a new Member State in the territory of the country before 1 July 2013 and on 1 July 2013 remained still on the territory of the country covered by a transit procedure or are in temporary storage, customs which end with a listing of those goods.
§ 11. [Exemption from import tax personal effects imported on the territory of the country before 1 July 2013 and on 1 July 2013 in still in the territory of the country] 1. tax shall be exempt from import personal effects referred to in article 1. 46 paragraph 3 of the Act, where these things were imported from the territory of a new Member State in the territory of the country before 1 July 2013 and on 1 July 2013 remained still on the territory of the country placed under the temporary importation procedure with total relief from import duties, which ends up listing these things on the territory of the country.
§ 12. [Tax exemption until 31 December 2014] 1. Shall be exempt from the tax until 31 December 2014:1) supplies of services that were previously financed from the resources of the non-refundable foreign aid;
§ 13. [Entry into force] This Regulation shall enter into force with effect from 1 January 2014.2) § 13.
1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 22 September 2014 on the detailed scope of the Minister of Finance (OJ. 1256).
2), this regulation was preceded by a regulation of the Minister of Finance of April 4, 2011 on the implementation of certain provisions of the law on tax on goods and services (Journal of laws of 2013.247 and 362), that, as regards the exemptions and the conditions for the application of these exemptions repealed from the date of entry into force of this Regulation pursuant to article. 13 of the Act of 7 December 2012. amending the law on tax on goods and services and certain other laws (Journal of laws of 2013, item 35).
The annex to regulation of the Minister of Finance dated 20 December 2013.
The GOODS that are the SUBJECT of imports, INTENDED for SUPPLY to BARS, MES and canteens ACCOMMODATION and BARS, MESSES and canteens JOINT FORCE TRAINING CENTRE in Bydgoszcz on the Lp.
Type of CN code Quantity 1 2 3 4 1 beer made from malt 2203 00 35 000 litres per month of wine and wine products 2:1) wine of fresh grapes, including fortified wines ex 2204 2) Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 2205 25 000 litres per month 3) other fermented beverages (e.g., cider (cidr), perry and Mead) ex 2206 00 3 spirits : 1) Undenatured ethyl alcohol of 80% vol or higher 2207 10 00 2) Undenatured ethyl alcohol of less than 80% vol; spirits, liqueurs and other spirituous beverages 2208 10 000 litres per month 4 tobacco: 1) cigars, even with cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 2402 600 000 pieces per month 2) smoking tobacco, whether or not containing tobacco substitutes in any proportion 2403 11 00, 2403 19 200 kg per month 5 Other goods in quantities that ensure the current activity bars , messes and canteens, Accommodation or joint force training centre in Bydgoszcz, located on its territory