- Regulatory Measures: Poland has implemented initiatives to promote environmentally friendly vehicles, including hybrids and electric vehicles, with excise duty rates directly tied to vehicle classification (MHEV, FHEV, PHEV).
- Tax Authority Disputes: There are ongoing disputes between taxpayers and tax authorities regarding the excise duty treatment of MHEVs, particularly concerning their classification as diesel-electric vehicles.
- Initial Tax Authority Decision: The Head of the National Fiscal Information ruled against a company seeking reduced excise duty rates for MHEVs, stating that their electric motors do not meet criteria for independent propulsion or smooth starting.
- Court Ruling in Favor of Taxpayers: The Provincial Administrative Court in Warsaw overturned the tax authority’s decision, clarifying that the regulations do not require electric motors in hybrids to operate independently, emphasizing the importance of the cooperation between the combustion engine and electric motor.
- Ongoing Tax Implications: The court ruling is not final, leaving the issue open for further interpretation, which could affect future excise duty rates for MHEVs and lead to potential refunds or liabilities for businesses involved in intra-Community acquisitions or imports of these vehicles.
Source MDDP
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