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(last updated: 2004-09-13 14:42:20)
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Since the start of the 1990s the defective tax system that had been in place until then was replaced by a new system that was closer to those operating in EU countries. In accordance with the 1997 Constitution of the Republic of Poland changes in tax regulations and other levies of public money can be made only by changes in legislation. Poland’s current tax system is made up of 11 taxes, amongst which the following are worth mentioning: income tax on physical persons, income tax on legal persons, inheritance tax and tax on donations, tax on civil-legal activities, on goods and services (VAT) and excise tax.
Poland has also undertaken a wide-ranging programme of harmonisation of its norms, technical regulations and obligatory requirements in the area of product safety and safety of industrial manufacturing processes to EU law (acquis communautaire). According to the intentions of the Polish Normalisation Committee, representatives of the European Commission, Poland aims to introduce before the end of 2002 harmonisation of 75% of Polish Norms to European Standards. A further 15% will be covered by international norms not covered by such standards and 10% will be norms resulting from specific Polish conditions.
Economic integration with the EU demands adaptation of the EU’s requirements in the area of industrial, agricultural and food product security and quality. Poland will aim to meet this via adapting Polish law in the area of normalisation and product quality checking. About 30 product-confirmation systems for the market are currently functioning in Poland. From January 1st 2003 the institutions certifying these products will operate in accordance with the systems operating in the countries of the EU. |
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