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Excise Duty on Exported Passenger Cars not Contrary to EU Principles (CJEU Judgment)

The Court of Justice of the European Union (CJEU) on 17 May 2023 held (case file C-105/22) that Polish provisions precluding the reimbursement of excise duty on passenger cars exported from Poland (but previously registered in the Poland) are not contrary to EU principles, including the principle of proportionality and the principle that excise duty is a single-stage tax.

Source: KPMG


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