Abstract
As a result of a reform implemented in 2017, the National Revenue Administration was established in place of the existing tax administration, tax inspection, and the Customs Service. The tax administration was consolidated this way. Although the efficiency of collecting VAT, excise tax and fuel duty increased, there are still areas which require an analysis of the definition, statistical and legal scope, and an increase in the efficiency of enforcing compliance with both the European Union’s regulations on customs and tax and the Polish ones. The purpose of this paper is to analyse the functioning of regulations which have been applicable since 1 March 2017 and which concern customs and tax inspection of the assessment and collection of charges, which are related the import and export of goods onto the customs territory of the European Union, by the new authorities.
Highlights
As a result of a reform implemented in 2017, the National Revenue Administration3 was established in place of the existing tax administration, tax inspection, and the Customs Service
The purpose of this paper is to analyse the functioning of regulations which have been applicable since 1 March 2017 and which concern customs and tax inspection of the assessment and collection of charges, which are related the import and export of goods onto the customs territory of the European Union, by the new authorities
Before 1 March 2017, the assessment and collection of customs duties and other fees related to the import and export of goods, as well the assessment and collection of tax on goods and services and excise tax and fuel duty was the responsibility of the Customs Service4
Summary
Before 1 March 2017, the assessment and collection of customs duties and other fees related to the import and export of goods, as well the assessment and collection of tax on goods and services and excise tax and fuel duty was the responsibility of the Customs Service. The collection of those levies were the competence of the heads of tax offices5 The purpose of this change was to make, on the eve of the entry into the EU, the orga nisation and competence of the tax administration closer to the standards used in the countries of the European Union. It seems from the preamble to the NRA Act that adopting this act, the legislator was guided by the financial security of the Republic of Poland and, at
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
