Spotřební daně v EU

Abstract

This thesis deals with issues of excise duties and their harmonization in the European Union. The work analyzes not only all legislation relating to this taxes in our area but also directives and other legislative acts harmonizing tax structure in the member countries of the European Union. Also characterizes subjects of each excise tax, their structure and also their rates. The main goals of this work were clarification of this issue and analysis and evaluation of regulation on excise duties within the European Union. This was achieved by studying of specialized literature and relevant legislation of excise duties and their harmonization, searching of information on official websites of the European Union and by using of other relevant and reputable sources. In conclusion of the thesis are set out the main differences in the tax load between member states and also supposed future development.