Refund of excise tax on electricity – practical consequences for taxpayers
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Key Ruling by the Supreme Administrative Court on refund of Excise Tax
The Supreme Administrative Court (NSA) issued a judgment on November 25, 2020 (ref. III SA/Gl 493/20) regarding the possibility of refunding overpayment of excise tax by an electricity producer who has passed the burden of the tax on to the consumer.
Burden of Proof Lies with the Taxpayer
The NSA confirmed the previous line of jurisprudence that refund of excise tax overpayment is possible only if the taxpayer bears the actual economic burden of the tax. On the other hand, if the tax is passed on to the recipient, the refund is then not due.
The judgment emphasized that:
- the taxpayer bears the burden of proof that the tax has not been passed on to the final recipient.
- tax authorities may refuse to refund an overpayment if it is shown that the tax was included in the price of the goods or services.
The judgment reminds taxpayers of the importance of properly documenting transactions and analyzing trade agreements. Taxpayers should properly document who actually bears the economic burden of the tax. The mere fact of paying the tax does not guarantee reimbursement – it is necessary to prove (among other things, through documentation) that the economic burden of the tax was borne by the taxpayer.
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Katarzyna Trzaska-Matusiak
Manager | Tax adviser
Tel.: +48 (22) 376 52 83