The impact of the case-law of the Court of Justice of the European Union on the imposition of excise duties in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F21%3A10420970" target="_blank" >RIV/00216208:11220/21:10420970 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The impact of the case-law of the Court of Justice of the European Union on the imposition of excise duties in the Czech Republic

Popis výsledku v původním jazyce

This chapter is devoted to the analysis of the potential relation between the case law of the Court of Justice of the European Union and the national legislation in matter of excise duties in the Czech Republic. The author identifies the relevant judgements of this court and amendments of the act on excise duties. Although there is not any traceable direct link between these two sources of law, three cases of the Court of Justice of the European Union could be considered as cases with impact on the further amendments of the act on excise duties. However, the legislative response has not been fully in accordance with the European Union law and even clear enough sometimes. Finally, this chapter contains the opinion on the reasons why it is hard to connect particular changes of law related to excise duties with the Court of Justice of the European Union case law in the Czech Republic. The used scientific methods are description, analysis and deduction.

Název v anglickém jazyce

The impact of the case-law of the Court of Justice of the European Union on the imposition of excise duties in the Czech Republic

Popis výsledku anglicky

This chapter is devoted to the analysis of the potential relation between the case law of the Court of Justice of the European Union and the national legislation in matter of excise duties in the Czech Republic. The author identifies the relevant judgements of this court and amendments of the act on excise duties. Although there is not any traceable direct link between these two sources of law, three cases of the Court of Justice of the European Union could be considered as cases with impact on the further amendments of the act on excise duties. However, the legislative response has not been fully in accordance with the European Union law and even clear enough sometimes. Finally, this chapter contains the opinion on the reasons why it is hard to connect particular changes of law related to excise duties with the Court of Justice of the European Union case law in the Czech Republic. The used scientific methods are description, analysis and deduction.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Impact of the case law of the Court of Justice of the European Union on the tax law making in the field of excise duties

ISBN

978-83-232-3898-0

Počet stran výsledku

18

Strana od-do

79-96

Počet stran knihy

150

Název nakladatele

Wydawnictwo naukowe UAM

Místo vydání

Poznaň

Kód UT WoS kapitoly

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