Spotřební daně v EU

Abstract

Abstract Excise Duties in the EU Roman Persun The goal of thesis is to clarify the terms that are related to excise duties. The thesis is captured historical development of duties, both globally and from the perspective of the Czech Republic. Is also characterized by the law on excise duties. The thesis is mainly focused on the harmonization of European rules on excise duties with the laws of the Czech Republic. Emphasis was placed on the EU directives governing excise duties, such as size of rates, production, possession and movement of products. Described is also the value added tax which is related to excise duty. With this theme you can also read the reaction of business subjects to increase the rate of value added tax in the coming years in the Czech Republic. Are shown and described various excise duties, basic principles and functions. Clearly there are data on the individual rates of excise duties. The thesis is useful for those who want to find basic informatik on excise duties and trying to understand the konvergence of these taxes in the Member States of the European Union.