Challenging Tax Decisions in the Republic of Lithuania

Abstract

Goal – The purpose of this paper is to analyse the implementing regulations for customs and fiscal control of alcoholic beverages in Poland regulated by the Regulation of the Minister of Finance, Funds and Regional Policy dated August 12, 2021 on customs and fiscal control of certain excise goods. Research methodology – The article uses primarily the dogmatic-legal method the purpose of which is to analyse the issue in question through the prism of both an act of law and (most importantly) a regulation. Score/results – information obligations imposed on these entities also play a significant role in carrying out customs and fiscal control. These duties have been differentiated depending on the entity that conducts the activity and the subject of that activity. They provide the competent head of the customs and treasury office, or the permanent control cell, with information regarding the entities in the alcoholic beverage business, which also enables the competent authorities to carry out risk analysis. Originality/value – The study includes a discussion of the provisions of the Regulation of the Minister of Finance, Funds and Regional Policy of August 12, 2021 on customs and fiscal control of certain excise goods, which has not been discussed more extensively. Special emphasis has been placed on the information obligations of obligated entities, which may prove useful in the application of the law.