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Dziennik Ustaw 2006 Nr 38 poz. 263 - Minimalna stawka akcyzy na papierosy
ROZPORZĄDZENIE MINISTRA FINANSÓW1)
z dnia 28 lutego 2006 r.
w sprawie minimalnej stawki akcyzy na papierosy
(Dz. U. z dnia 7 marca 2006 r.)
Na podstawie art. 73 ust. 5 ustawy z dnia 23 stycznia 2004 r. o podatku akcyzowym (Dz. U. Nr 29, poz. 257 i Nr 68, poz. 623 oraz z 2005 r. Nr 160, poz. 1341) zarządza się, co następuje:
§ 1. Minimalna stawka akcyzy na papierosy wynosi 150,00 zł za każde 1.000 sztuk.
§ 2. Traci moc rozporządzenie Ministra Finansów z dnia 4 marca 2005 r. w sprawie minimalnej stawki akcyzy na papierosy (Dz. U. Nr 40, poz. 381).
§ 3. Rozporządzenie wchodzi w życie po upływie 14 dni od dnia ogłoszenia.
______ 1) Minister Finansów kieruje działem administracji rządowej - finanse publiczne, na podstawie § 1 ust. 2 pkt 2 rozporządzenia Prezesa Rady Ministrów z dnia 31 października 2005 r. w sprawie szczegółowego zakresu działania Ministra Finansów (Dz. U. Nr 220, poz. 1887).
Pozycje
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