Excise Duties in European Union. Relevant National Case-Law
Excise Duties in European Union. Relevant National Case-Law

Author(s): Mihaela Tofan
Contributor(s): Catalin-Silviu Sararu (Editor)
Subject(s): Law, Constitution, Jurisprudence
Published by: Societatea de Stiinte Juridice si Administrative
Keywords: Excise duty; harmonized rules; national case-law; EUCJ influence
Summary/Abstract: Excise duty is an indirect tax category, particularly important due to the economic impact it has on the public budget. EU harmonized excise duties represent special consumption fees that are due to the state budget for certain products, derived from domestic production or imported. In the area of regulation concerning substantive law on excise duties, EU law contains harmonized rules, mainly through directives. Accordingly to the transposition right into national law, each Member State has its own regulations in the field, resulting a very diverse legal framework. Especially in the rules of procedure, we notice considerable differences on the perception and payment of these tax liabilities, as demonstrated by the consistent jurisprudence. This paper shows the influence of the jurisprudence of the EUCJ on the interpretation of the rules of law applicable in the field.

• Details
• Contents