@misc{Miemiec_Wiesława_Wykorzystywanie_2018,
 author={Miemiec, Wiesława and Pest, Przemysław},
 copyright={Copyright by Uniwersytet Wrocławski},
 howpublished={online},
 year={2018},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The study examines the manner in which the definition of an agricultural producer entitled to excise tax refund is constructed, and the real use of diesel fuel in agricultural production as a condition of excise tax refund to establish whether legal regulation adopted in the Act of 10 March 2006 on the refund of excise tax included in the price of diesel fuel used for agricultural production facilitate the realization of that assumed function, and thus whether the planned function of the institution of excise tax refund is, in fact, accomplished. The article presents legal construction of the institution of refund of excise tax included in the price of diesel fuel used in agricultural production and its practical issues. The presentation and examination of the institution of refund of the excise tax leads to the following conclusions: 1) the benefits of this institution can in fact be enjoyed by individuals who are not agricultural producers, 2) there is no correlation between refund of the tax and the use of diesel fuel in agricultural production, 3) it is possible to receive the refund when a given entity does not possess any agricultural machines, 4) there is no individualization of the refund limit and it has been left at the same level for 10 years, 5) there is no obligation to place the code of diesel fuel ona VAT invoice},
 title={Wykorzystywanie oleju napędowego do produkcji rolnej a zwrot podatku akcyzowego},
 type={text},
 keywords={excise tax, tax refund, diesel fuel, agricultural production},
}