| Abstract [eng] |
Harmonisation of Excise Duties in the EU This master's thesis deals with the taxation and harmonization of Excise Goods in the European Union. The excise tax is one of the oldest known taxes in the world, but despite its age, it still performs the main intended functions - the formation of the state budget and the regulation of the consumption of certain categories of goods, using the excise tax as an instrument of economic policy. The master’s thesis is divided into three parts. The first part provides a broad overview of the legal phenomenon of tax harmonization, presents a systematic theoretical analysis of the methods of harmonization of law used in the European Union, and examines the strong and weak aspects of this legal phenomenon. The second part of the thesis presents the concept of Excise Duties, as well as the development of excise taxation and harmonization based on the legislation of the European Union and the Republic of Lithuania and the general provisions of the excise duty regulation, which establish mandatory elements of excise duty for each state. The main source of analysis is Directive 2008/118 / EC and the Law on Excise Duties of the Republic of Lithuania, into which the provisions of the Directive are integrated over time. The third part deals with the structure of specific categories of Excisable Goods and the minimum rates set. Conclusion are provided at the end of the thesis and reflect the revision of the most important statements. The master's thesis is based on a systematic analysis of Excise taxation and a chronological overview of the development of tax harmonization, as well as the practice established by the Court of Justice of the European Union and special scientific literature. |
