Last year, the European Commission filed a complaint against Poland, in which it questions the possibility of benefiting from the exemption from excise duty on natural gas and coal products by an energy-intensive plant that is also a participant in the emission allowance system (ETS). The above means that in the event of a negative decision for Poland, entities benefiting from these exemptions will no longer be able to buy coal or gas without excise duty. Unless they try to find another basis for excise duty exemption.
Source PwC PL
