EXCISE TAXATION OF TOBACCO PRODUCTS IN THE EUROPEAN UNION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 39, Issue 2
Abstract
The article deals with the legal regulation of indirect taxation in the European Union namely excise duties on tobacco and tobacco products. The main prerequisites for harmonization of legal regulation of excise duties as well as provisions of the Treaties and acts of EU law in the field of tobacco taxation in the European Union are studied. Particular attention is paid to the analysis of directives as well as key judgments of the EU Court of Justice in the mentioned sphere.
Authors and Affiliations
С. А. Владика
Keywords
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