W Sejmie o zmianach w podatku akcyzowym
W Sejmie odbędzie się we wtorek pierwsze czytanie rządowego projektu zmian w akcyzie, który przewiduje, że zakłady energochłonne wykorzystujące wyroby węglowe do celów opałowych, chcąc nadal korzystać ze zwolnienia, będą musiały mieć systemy związane z ochroną środowiska lub zwiększaniem efektywności energetycznej.
[if !mso]><style>v:* {behavior:url(#default#VML);}o:* {behavior:url(#default#VML);}w:* {behavior:url(#default#VML);}.shape {behavior:url(#default#VML);}</style><![endif]Projekt wprowadza rozwiązania dostosowujące ustawę o podatku akcyzowym do wymogów unijnych, dotyczących zwolnienia od akcyzy wyrobów węglowych. Zmiana ma ścisły związek z zastrzeżeniem Komisji Europejskiej w sprawie szerszego niż przewidziany w art. 17 dyrektywy 2003/96/WE stosowania przez Polskę zwolnienia od akcyzy wyrobów węglowych.
Po nowelizacji ustawy zakłady energochłonne wykorzystujące wyroby węglowe do celów opałowych, jeśli nadal będą chciały korzystać ze zwolnienia od akcyzy, będą musiały mieć systemy związane z ochroną środowiska lub zwiększaniem efektywności energetycznej. Zakłady energochłonne, które nie mają takich systemów i ich nie wprowadzą – nie będą mogły korzystać ze zwolnienia od akcyzy. Jednocześnie podmioty, które nie są zakładami energochłonnymi, a mają systemy prowadzące do osiągania celów ochrony środowiska lub podwyższenia efektywności energetycznej, nie będą mogły korzystać ze zwolnień od tego podatku.
Znowelizowana ustawa powinna wejść w życie 1 stycznia 2017 r.
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