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Energy Taxation in the European Union/Excise Duties in the European Union

The harmonisation of excise duties in the European Union has brought fundamental changes to excise law in the Member States. The two lectures deal with secondary EU law for excise duties. The first lecture focuses on a systematic presentation of the general arrangements for excise duty laid down in Directive 2008/118/EC (e.g. scope of application, chargeable events, duty suspension arrangement, Electronic Movement and Control System (EMCS), movement of tax-paid excise goods between Member States, irregularities, tax exemptions and reimbursement procedures). Furthermore the first lecture communicates basic knowledge about the taxation of alcohol and alcoholic beverages (beer, wine, sparkling wine, intermediate products and spirits) and tobacco products (cigars and cigarillos, cigarettes, smoking tobacco). In the second lecture basic knowledge about the taxation of energy products and electricity as provided for in Directive 2003/96/EC is imparted. This lecture especially deals with the classification of energy products including substitute products and mandatory or optional tax reductions and tax exemptions.