| Abstract [eng] |
This master's thesis purposefully analyses the problems of legal regulation of excise duty on sweetened beverages. The main focus is on the legal basis of the tax in question and its compatibility with the Constitution of the Republic of Lithuania, European Union law, and other general principles of tax law. This paper seeks to determine as accurately as possible whether the excise duty model for sweetened beverages ensures proportionate and non- discriminatory tax regulation. It also examines in detail whether the criteria chosen for this excise duty are in line with health policy and tax objectives. The first part of the paper discusses the constitutional basis for the taxation of sweetened beverages and the place of this tax in the legal system. It analyses how excise duty is consistent with the principles of legal certainty, transparency, and proportionality. It looks through a legal lens at whether the chosen object of taxation ensures clear and uniformly applied tax regulation. The second part examines whether the introduction of excise duty on sweetened beverages is consistent with national and European Union law. It explores whether the future taxation model violates the principles of non-discrimination and internal market protection enshrined in Article 110 of the TFEU. Practical aspects of implementation are analysed: the impact on business, administration, and consumers. The third part of the master's thesis compares the practical experiences of other European Union member states in the context of this tax. Detailed examples from European countries are examined, and the tax systems applied in these countries and their structural features are discussed, performing a comparative analysis with Lithuanian tax regulation. |
