EMCS – elektronický systém pro přepravu a sledování výrobků podléhajících spotřební dani

Abstract

This thesis deals with the introduction of the EU's electronic system for tracking shipments and products subject to excise duty. The aim of this thesis is to compare the previously used the documents accompanying the AAD with the newly introduced system of the EMCS for the specific excise tax payer. The work consists of a theoretical definition of excise taxes and the EMCS system and a practical application of the ordered execution of excise goods by the movement of paper documents AAD and then through the EMCS