Supreme Court held foreign-owned company customs duty exemptions follow the 1988 law scope, excluding raw materials.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the company's appeal against a customs authority decision imposing duties on imported cheese. The company argued that a 1991 law expanded duty exemptions for foreign-owned entities to include all business-related goods, whereas the authority limited exemptions to business equipment under the repealed 1988 law. The court ruled that the 1991 provision was merely transitional and did not alter the specific scope of exemptions defined in the 1988 statute, thereby excluding raw materials and semi-finished goods.
Legislator headnote
AI generatedArt. 37 ust. 5 ustawy o spółkach z udziałem zagranicznym; Art. 30 ust. 1 pkt 2 ustawy z dnia 23 grudnia 1988 r.: The transitional customs duty exemption for foreign-owned companies established by the 1991 Act does not expand the scope of exemptions defined in the repealed 1988 Act, which excludes raw materials and semi-finished products from the category of business equipment.