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Regulation of the Minister of Finance of December 15, 2014 on the determination of cases in which a lower level of excise security is applied, the detailed conditions for noting the burden of general security or its release from such burden by the entity obliged to lodge it, and cases in which the burden of general security is not noted
Rozporządzenie Ministra Finansów z dnia 15 grudnia 2014 r. w sprawie określenia przypadków, w których stosuje się niższy poziom zabezpieczenia akcyzowego, szczegółowych warunków odnotowywania obciążenia zabezpieczenia generalnego lub zwolnienia go z tego obciążenia przez podmiot obowiązany do jego złożenia, oraz przypadków, w których nie odnotowuje się obciążenia zabezpieczenia generalnego
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2014-12-15
Entry into force
2015-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
excise taxsecurities
Related acts
Amending Acts (2)
- Regulation of the Minister of Development and Finance of February 21, 2017, amending the regulation on determining cases where a lower level of excise security is applied, the detailed conditions for recording the burden of general security or releasing it from this burden by the entity obliged to submit it, and cases where the burden of general security is not recorded · 2017-03-01
- Regulation of the Minister of Finance of January 9, 2023, amending the regulation on determining cases where a lower level of excise security is applied, detailed conditions for noting the burden of a general security or releasing it from this burden by the entity obliged to submit it, and cases where the burden of a general security is not noted · 2023-02-13
Information on Consolidated Text (2)
- Announcement of the Minister of Finance of March 29, 2018, on the announcement of the consolidated text of the regulation of the Minister of Finance on the determination of cases where a lower level of excise security is applied, the detailed conditions for noting the burden of general security or its release from this burden by the entity obliged to submit it, and cases where the burden of general security is not noted
- Announcement of the Minister of Finance of April 29, 2024, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on specifying cases where a lower level of excise duty security is applied, detailed conditions for noting the burden of general security or releasing it from such burden by the entity obliged to provide it, and cases where the burden of general security is not noted
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 6 December 2008 on excise duty · art. 66 ust. 2 pkt 3, 4 i 6
Acts referring to this act
- Implementing Regulations: Law of 6 December 2008 on excise duty
- Amended Acts: Regulation of the Minister of Finance of January 9, 2023, amending the regulation on determining cases where a lower level of excise security is applied, detailed conditions for noting the burden of a general security or releasing it from this burden by the entity obliged to submit it, and cases where the burden of a general security is not noted
- Amended Acts: Regulation of the Minister of Development and Finance of February 21, 2017, amending the regulation on determining cases where a lower level of excise security is applied, the detailed conditions for recording the burden of general security or releasing it from this burden by the entity obliged to submit it, and cases where the burden of general security is not recorded
- Consolidated Text for an Act: Announcement of the Minister of Finance of April 29, 2024, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on specifying cases where a lower level of excise duty security is applied, detailed conditions for noting the burden of general security or releasing it from such burden by the entity obliged to provide it, and cases where the burden of general security is not noted
- Consolidated Text for an Act: Announcement of the Minister of Finance of March 29, 2018, on the announcement of the consolidated text of the regulation of the Minister of Finance on the determination of cases where a lower level of excise security is applied, the detailed conditions for noting the burden of general security or its release from this burden by the entity obliged to submit it, and cases where the burden of general security is not noted