Akcizų mokestis pagal ES teisę ir Europos Teisingumo Teismo praktiką ; Excise duty according to es law and the practise of european court of justice

Abstract

Common excise tax system is rather new in the European Union, therefore it is not widely explored – there is almost no literature in Lithuanian or foreign languages. This is a relevant thesis as excise taxes is an important source of state revenue collection and harmonisation at the level of the European Union affects not only common market but also economics and budget of separate Member States. Excise is an indirect tax of consumption by which specifix products (alcohol, manufactured tobacco, energy products, etc.) are levied. Excise taxation reasons, taxes' harmonisation premises and excise tax harmonisation in the European Union are briefly discussed in this master thesis. Excise tax in the European Union is discussed – what particular products, where and when products are levied (principle of levying in the place, not principle of origin is applied to excise tax). It is also analysed who has obligation to pay excise tax, what minimum excise tarifs in the European Union are and what tarifs are chosen by separate Member States. Conveyance of excise products, administrative cooperation between Member States in the field of excise is also discussed in this master thesis. Conclusions are provided at the end of the master thesis. The master thesis analyses and compares legal acts of the European Union and the Republic of Lithuania regulating excise taxation, provides examples of the practice of the European Court of Justice. There also analysed newest proposals on ammendment of legal acts of the European Union and the Republic of Lithuania, various opinions are provided as well as the authoress' estimation thereof.