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Surcharge on Alcoholic Beverages Applicable – Recent Decisions of Supreme Administrative Court

  • The Supreme Administrative Court in Poland made a recent decision regarding a surcharge on alcoholic beverages.
  • The court ruled that a taxpayer licensed for both wholesale and retail trade in alcoholic beverages must pay the surcharge if they supply alcoholic beverages in unit packages with a capacity of up to 300 ml to their own onsite retail outlets.
  • This decision is based on the Act on upbringing in sobriety and counteracting alcoholism.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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