Ustawa z dnia 6 grudnia 2008 r. o podatku akcyzowym

This Polish law establishes the framework for the excise tax system, which is a consumption tax applied to specific goods. It defines how these taxes are calculated, collected, and managed to ensure revenue for the state budget. Businesses that produce, import, or distribute goods subject to excise duties—such as alcohol, tobacco, or fuel—must comply with these regulations. Consumers are indirectly affected through the prices of these specific products.