Maksymalna stawka za wszelką cenę. Przykład stosowania podatku akcyzowego od oleju opałowego w latach 2005–2009

This paper focuses on the role of linguistic, functional and theological interpretation applied by Polish administrative courts. The paper touches upon decisions taken by fiscal authorities and some courts, including the Supreme Administrative Court, to punish sellers who did not present valid declarations with disproportionately high rates of the excise tax. These declarations are filled in by purchasers of heating oil. In the author’s view this rate should be restricted to very limited cases when, for instance, it is proven that heating oil has not been in fact used for the purposes it was designed to be used. Obviously in such a case it is the purchaser who is obliged to pay this rate of tax. In case it has not been proven and a seller is not able to present a valid declaration confirming purchaser’s intention to use heating oil for heating purposes, there is a tax rate which was disregarded both by fiscal authorities and courts. That avoidance led to situation in which entrepreneurs are obliged to pay PLN 1,768 per 1000 litres of additional excise tax instead of PLN 1 for the same amount.