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Parliamentary questions
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19 December 2012
E-011599-12
Question for written answer E-011599-12
to the Commission
Rule 117
Konrad Szymański (ECR)

 Subject:  Compliance of Polish laws with Council Directive 2008/118/EC and the Treaty on the Functioning of the European Union
 Answer in writing 
Given that the form of excise duty imposed in Poland on lubricating oils bearing codes CN 2710 19 71 — CN 2710 19 99 has the characteristics of a harmonised excise duty, and that formalities must be completed when seeking to carry out intra‐Community purchases/acquisitions of lubricating oils which give rise to interpretative conflicts concerning the taxation of energy products, I should like to put the following questions to the Commission:
1. Are the Polish provisions requiring the intra‐Community acquisition of lubricating oils (used for purposes other than transport or fuel) to be subject to a tax that has all the characteristics of a tax harmonised at EU level and the classification of lubricating oils as excise goods in accordance with Article 110 of the TFEU and Article 1(3) of Directive 2008/118/EC?
2. Are the conditions for the taxation of the intra‐Community acquisition of lubricating oils imposed by the Polish Excise Duty Act of 6 December 2008 on Polish entrepreneurs prior to the acquisition/purchase/importation of lubricating oils into Poland, such conditions constituting a factual impediment at the so‐called border and comprising, inter alia:
notifying the director of the relevant customs office of the planned acquisition of lubricating oils prior to their acquisition/purchase,
providing a customs guarantee prior to acquisition/purchase, in accordance with Article 1(3) of the directive?
3. Given the introduction into national legislation by Poland of an excise duty on lubricating oils used for purposes other than transport or fuel, should it apply the procedure laid down in Article 20(2) of Council Directive 2003/96/EC? If so, has it already applied this procedure?
4. Has the Commission made an assessment in the aforementioned matter? If so, what were its findings?
5. Is the Commission planning to take steps to combat all violations of the law in order toensure that the rules concerning energy products used for non‐energy purposes do notimpose obstacles on the legal circulation of goods between countries or hamper thecompetitiveness of other entities in the Member States? If so, what will those steps be?
Original language of question: PLOJ C 340 E, 21/11/2013
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