Malý nezávislý pivovar optikou zákona o spotřebních daních
Small independent brewery through the lens of the Excise Act
Author(s): Jakub TošenovskýSubject(s): Law, Constitution, Jurisprudence, Business Economy / Management, Public Finances, EU-Legislation, Commercial Law, Administrative Law
Published by: Univerzita Palackého v Olomouci
Keywords: beer; excise duty; tax on beer; permitting procedure; brewery; small indepen¬dent brewery; tax law
Summary/Abstract: This paper focuses on the problematic definition of the concept of a small inde¬pendent brewery from the point of view of administration of excise taxes and the available legislation, including consideration of available EU and national jurisprudence.
Journal: Acta Iuridica Olomucensia
- Issue Year: 19/2024
- Issue No: 3
- Page Range: 28-44
- Page Count: 17
- Language: Czech
