Krzysztof Lasiński-Sulecki, Wojciech Morawski
Discounts in excise duty on passenger cars and taxable amount. A few remarks on a contrario reasoning
Summary
Cars are subject to an ad valorem excise duty. Their transaction value is, as a matter of principle, accepted as a taxable amount. If any discount is provided by a seller to a buyer at the moment of a transaction, it influences the taxable amount. It is, however, disputed whether post-transaction discounts can impact the taxable amount as well. The latter type of discounts is rather common in transactions between wholesalers and retailers of cars. The authors argue that both transaction and post-transaction discounts may lead to decreasing the taxable amount in excise duties.