Polish excise legislation - the potential incompatibilities with EC law

Poland joined the European Union on 1 May 2004. On that date, most of the provisions of the new Excise Duty Law of 23 January 2004 (Ustawa z dnia 23 stycznia 2004 r. o podatku akcyzowym) came into force. Although the Excise Duty Law was prepared previously due to Poland's accession, some of its provisions appear to be incompatible with EC law. The objective of this article is to consider these incompatibilities.