| Summary: | Resumé / Summary Excise duties on alcohol and alcohol beverages in Community law The main topics of my thesis are excise duties and administrative aspects relating to them. Czech Republic joined the European Union in 2004. The EU begun the integration to achieve political power and economic prosperity. To achieve that prosperity could be complicated due to obstructions of free movement of products created by demands on administration of excise duties. I decided to focus on excise duties, especially the excise duty applied on alcohol and alcohol beverages. The aim of this publication is to describe the EU legislation of excise duty as well as to identify and describe problems arising from that particular area of law. I also paid attention to problems concerning implementation of the EU legislation into Member States law including Czech Republic. In the first chapter we can find a definition of a tax, its characteristics and classification from different points of view, after that also more detailed description of features of an indirect taxation. In the second chapter I have attempted to define the concepts of coordination, harmonization and competition in tax field and then evaluate their advantages and disadvantages in comparison. Then I tried to approach the issue of excise duties in national legislation...
|
|---|
