Zdanění ethylalkoholu v České republice

Abstract

Thesis deals with the taxation of ethyl alcohol in the Czech Republic. It analyzes the issue of excise duties on spirits both in terms EU legislation and according to Czech legislation and its harmonization process. In the next part is shown the effect of taxation on alcohol on a specific liqueur factory. In the last chapter of the thesis is to analyze the problem of prohibition of September 2012, which related to cause of methanol. What were impacts on the distillery, producer, importer of spirits and the Czech Republic too, which is connected with a new Bill on mandatory labeling of spirits. The final section describes the tax evasion of excise duty on alcohol.