New Opportunities for Energy-Intensive Companies: Higher Excise Duty Refund Thanks to CJEU Ruling

In its ruling of 13 June 2024, the CJEU held that the cost of acquiring electricity includes not only the price of the electricity itself but also other costs, such as mandatory distribution charges, an entity had to incur during the purchase. This position significantly departs from the previous interpretation by Polish courts, which limited the costs solely to the purchase price.

The CJEU ruling is binding on Polish courts and revenue authorities and opens up new possibilities for energy-intensive enterprises to recover excise duty on electricity. Recognising distribution charges as part of the acquisition cost may significantly increase the refund amount and make it available to companies that were previously ineligible.

If your company consumes large amounts of electricity and you want to check whether you can benefit from the new opportunities – feel free to contact us. Our experts will gladly analyse your situation and assist in preparing the necessary applications.​