Passenger cars rented in another Member State and used for the purpose of business activity on the territory of Poland are subject to excise tax. The tax obligation arises regardless of duration of the movement of the car. Such position has
Not 344 like so far, but 728! This is the number of articles in the new Tax Ordinance, according to the draft that was recently published on webpages of Government Legislation Centre. As it was highlighted in the justification, the Act applicable since 1997 does not comply any more with the requirements set for such legal acts, which is why it should be changed.