THE MOVEMENT OF EXCISE GOODS UNDER EXCISE DUTY SUSPENSION WITHIN THE EUROPEAN COMMUNITY
THE MOVEMENT OF EXCISE GOODS UNDER EXCISE DUTY SUSPENSION WITHIN THE EUROPEAN COMMUNITY

Summary/Abstract: The paper intends to analyze the movement of excise goods under excise duty suspension in different cases and situation within the European Community territory: when excisable goods are delivered between Romania and the other Member States via EFTA or between Romania and any other EFTA member countries under intra-Community transit procedure or through one or more tertiary countries non-members EFTA, under a TIR carnet or ATA, when excisable goods are produced in or are destined to third countries etc. For there are important differences among the regulation of these indirect taxes between Member States and different approaches towards the place these taxes held in legislation, a study of the movement of products under suspension regimes is meaningful.

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