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
Related Articles
- EP ID EP470734
- DOI -
- Views 83
- Downloads 0
PROBLEMS OF NORMATIVE AND LEGAL REGULATION OF RECRUITING OFFICERS OF LIQUIDATED UNITS OF THE MINISTRY OF INTERNAL AFFAIRS OF UKRAINE FOR THE POLICE SERVICE
The article describes the features of the regulatory-legal regulation of recruitment agencies in the police abandoned the Interior Ministry of Ukraine, analyzed the procedural order of certification of police. The basic...
APPLICATION OF SUBSIDIARY TO CIVIL LAW FAMILY RELATIONSHIPS WITH THE MARRIAGE TITLE
Article is devoted to the problems arising from the subsidiary application of civil law in family relations in the implementation of the spouses of ownership. Considers jurisprudence on such use. The author substantiates...
LAND OWNERSHIP: CIVIL-LAW ASPECT
Detailed legal and regulatory analysis of Ukrainian legislation regulating the safety of personal hygiene and cosmetic products in Ukraine is presented in the article.
CLASSIFICATION OF LEGAL GROUNDS FOR DISMISSAL OF JUDGE FROM OFFICE IN UKRAINE: THEORETICAL AND LEGAL ANALYSIS
The article is devoted to the study of the classification of legal grounds and the order of dismissal of a judge from office in accordance with the constitutional changes in the conditions of judicial reform in Ukraine,...
THE INSTITUTE OF THE SETTLEMENT ON FAMILY-LAW DISPUTES IN INTERNATIONAL CIVIL LITIGATION: THE STATE OF THE DOCTRINE DEVELOPMENT AND NORMATIVE REGULATION
The subject of the statement is research of the settlement concluded by the parties in order to regulate international family-law dispute. International legal instruments, rules of civil procedural and family law of Ukr...