Selected VAT and Excise Duty Problems Regarding to Prosumer

Abstract

The author defines a research problem as functioning of the system of incentives intended for prosumers. The aim of the study is to verify the hypothesis that the system of incentives for prosumers proposed by the Polish legislator is illusory and may be insufficient to achieve the goals set by the European Union. The reason for taking up the research topic was the research gap in this area. Based on individual interpretations of tax authorities and case law of the Courts of Justice of the European Union, VAT and excise tax regulations were analyzed in the context of the functioning of prosumers. As a result of the analysis, it was confirmed that there is a significant discrepancy between the normative solutions and their interpretation by the tax authorities.