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Articolul precedent |
Articolul urmator |
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SM ISO690:2012 ВЛАДЫКА, Светлана. Обложение акцизами алкоголя в европейском союзе. In: Legea şi Viaţa, 2013, nr. 11/3(263), pp. 41-44. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 11/3(263) / 2013 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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Pag. 41-44 | ||||||
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The article deals with the legal regulation of indirect taxation in the European Union namely excise duties on alcohol and alcoholic beverages. The main prerequisites for harmonization of legal regulation of excise duties as well as provisions of the Treaties and acts of EU law in the field of alcohol taxation in the European Union are studied. Particular attention is paid to the analysis of directives as well as key judgments of the EU Court of Justice in the mentioned sphere. |
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Cuvinte-cheie Европейский Союз, акцизы, внутренний рынок, алкогольные напитки, спирт |
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