Reglementarea accizelor prin normele dreptului național în Uniunea Europeană: când este prea mult sau încă rezonabil a fi colectat?
Regulation of Excise Duties by Means of National Rules in the European Union: When Is It Too Much or Still Reasonable to Collect?
Author(s): Mihaela TofanSubject(s): Law on Economics, Fiscal Politics / Budgeting, EU-Legislation, Commercial Law, Court case, Comparative Law
Published by: Editura Hamangiu S.R.L.
Keywords: excise duties; internal market; excise duties exemption; benefit of a granted exemption; mandatory procedural requirements;
Summary/Abstract: In this article, the author analyzis whether a Member State of destination must recognize an exemption that another Member State has granted under this provision and the extent to which a Member State to which the goods are dispatched may impose mandatory procedural requirements on traders who have obtained the benefit of this exemption, in the lights of the pending CJEU case C‑332/21, Quadrant Amroq Beverages SRL.
Journal: Cluj Tax Forum
- Issue Year: V/2022
- Issue No: 3
- Page Range: 157-164
- Page Count: 8
- Language: Romanian
- Content File-PDF