Regimul juridic general al accizelor în România
The General Legal Regime of Excises in Romania

Summary/Abstract: The present work features a study that aims to be as complex and complete as possible regarding the legal regime devoted to excise duties through the Romanian legislation. For this purpose, the first part of the work contains fundamental conceptual specifications regarding excise duties, as well as a series of theoretical explanations regarding the circumstances in which these indirect taxes operate, taxes that are particularly important for the provision of funds to the state budget of Romania. The second part of the work contains a detailed presentation of the most important categories of excise goods, for the last part of the work to include references to the categories of subjects and products exempt from the payment of excise duties, or for which the legislator granted the benefit of the refund, as well as the circumstances in which they operate. In the next issue of the journal we will continue the study regarding excise duties with the presentation of the warehousing regimes conceived and instituted by the Romanian legislator, in accordance with the existing European privisions in this matter.

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