Academic journal article Contemporary Readings in Law and Social Justice

Actuality and Perspectives in Excise Duties Field

Academic journal article Contemporary Readings in Law and Social Justice

Actuality and Perspectives in Excise Duties Field

Article excerpt

ABSTRACT.

At the European Union level, a great importance is given to the indirect taxes harmonization, especially regarding the excises duties and added value tax. These changes occurred in the Romanian fiscal system, once the state adhered to the European Union space. The harmonization process is not a simple aligning of trim taxes issue, but has much boarder implications. To this respect, the paper tries to point out not only the excise duties harmonization process steps, but underline its outcome.

Keywords: excise duties, excise duties chargeability, excisable assets, tax warehouse

1. Introduction

In the category of indirect taxes, the excise duties occupy the second place, after the added value tax, their share in the state budget provided indirect taxes being significant, it is important to identify the present elements in the field. Harmonized excises are those excise duties applied to specific products and group of products mandatorily subject to the fiscal regime in all member states of European Union. They are called harmonized, because both their area of applicability and their tax principles, along with the holding, moving and monitoring regime is established at European level by Directives that apply to entire community territory.1

2. The European Union Legislation regarding Excise Duties

The legislation related to the harmonized excises duties is part of the European community's acquis and is regulated by the following Directives:2 Directive no 2008/118/CE concerning the general arrangements for excise duty and repealing Directive 92/12/EEC? by means of this Directive, the proper functioning of the internal market is ensured by the need of excise goods' harmonization, it came into force on January 15th 2009 and began being applied in all member states on April 1st 2010, when the repealing of Directive 92/12/Clt; Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages; Council Directive 92/84/EEC on the approximation of the rates of excise duties on alcohol and alcoholic beverages; Directive no 92/79/CEE on the approximation of taxes on cigarettes amended and added by Directive no. 99/81/CEE, Directive no. 2002/10/CE and Directive no 2010/12/UE; Directive no 92/80/CEE on the approximation of taxes on manufactured tobacco other than cigarettes amended and added by Directive no. 99/81/CEE, Directive no. 2002/10/CE and Directive no 2010/12/UE; Directive no 95/59/CE on taxes other than turnover taxes which affect the consumption of manufactured tobacco, amended and added by the Directive no. 99/81/CEE, Directive no. 2002/10/CE and Directive no. 2010/12/UE; Directive no 2003/96/CE restructuring the Community framework for the taxation of energy products and electricity, amended by Directive no 2004/74/CE and Directive no 2004/75/CE.5

The community's regulation in the field of excise duties is recent and continuously changing. It laid down, in opposite with the value added tax regulation, a definitive and general legal framework for holding, moving and monitoring excisable products. The principle that applies at the European community level is that of consuming country's taxation.

In force, as from 1 January 1993, this legal framework represents one of the elements of the global strategy of approximation of taxes in order to harmonize the indirect structures. The territorial framework for holding excisable products was delimitated. This regime applies to alcoholic beverage, manufactured tobacco and mineral oils, permitting goods moving with suspension of excise duties and without control upon intra-community borders and is regulated by numerous Directives that harmonize the structure of excisable duties.

The directives' scopes are to define the taxed products in order to ensure a common trim of taxation and to regulate applicable exemptions. We may identify, at this point, many aspects that differentiate the interpretation and the applicability at community's level implications generated by products' excise duty. …

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