Refunding excise duty to agricultural producers. Selected aspects.

Abstract

In the presented article, author presents the process of refunding excise duty to agricultural producers. In this respect, the author distinguishes two practical ways of determining the amount of excise duty refund. The aim of the article was firstly to analyze the arguments presented so far in the doctrine and the jurisprudence on the justification of the two functioning opinions. During the analysis, the author points out those elements which, in his opinion, weaken the relevance of each of these views. In concluding the reflections, the author presents his own views different from the present ones. Justifying the correctness of the position taken, gives practical arguments about the essence of the concept developed.