Press Release: Taxation of electricity – Infringement procedure against Poland

The European Commission has sent Poland a formal request to align its electricity taxation system on the Community framework. Under EU law, excise duty on electricity is chargeable at the time of supply by the distributor or redistributor, making them liable to pay the tax. In Poland, however, excise duty on electricity is charged to the producer at the time of supply. The request from the Commission takes the form of a "reasoned opinion", the second stage of the infringement procedure laid down in Article 226 of the EC Treaty. If Poland fails to comply, the Commission, as Guardian of the Treaty, may take action against Poland before the European Court of Justice.