Approximation of the Rates of Lithuanian Excise Duties on Tobacco Products with the European Union

Abstract The contribution deals with the Slovak and the EU legal regulation of tobacco and tobacco products. Its primary purpose is to point out the Slovak and European legal acts which constitute the main regulatory instruments in this field using the method of analysis and synthesis. Rules of production, distribution and conditions of use of tobacco and products thereof are in the Slovak Republic contained mainly in two acts - the Act No 335/2011 Coll. on Tobacco Products and the Act No 377/2004 Coll. on the Protection of Non-smokers, as well as in special Decree No 212/2012 Coll., regulating tobacco products. Regulation of excise duty on tobacco products can be found in the Act with the same name - Act No 106/2004 Coll.. Another objective of the paper is also to draw attention to the amendment of Act on Protection of Non-smokers which entered into force on 1 July 2013. The European Union struggles with the negative consequences of smoking at the supranacional level and its institutions - the European Commission, the European Parliament and the Council of the EU - are already for several years adopting legal acts to facilitate uniformity and easier interpretation of European law also in the field of legal regulation of tobacco and tobacco products. The predominant part of the existing legislation deals with the approximation of laws in areas that are closely related to the manufacture, presentation and sale of tobacco products, but also to the collection of taxes from these products.

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THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION

STUDIES AND SCIENTIFIC RESEARCHES ECONOMICS EDITION ◽

10.29358/sceco.v0i13.18 ◽

2008 ◽

pp. 56

Author(s):

Mircea Muntean ◽

Doina Pacurari

Keyword(s):

European Union ◽

Fiscal Policy ◽

Negative Impact ◽

Value Added ◽

The European Union ◽

European Directives ◽

Eu Directives ◽

Dividend Tax ◽

Excise Duties ◽

The Eu

Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European Union, one of the goals ceaselessly looked for is its adapting to the international community's acquis through the implementation of the European directives in our context. The EU directives make reference to direct taxes: dividend tax, interest income tax, assets transfer, shares exchange, income taxation for the non-residents, and so on, along with the indirect taxes: value-added tax, excise duties, etc. The paper approaches the main provisions within the contents of the European directives as well as the means of their implementation in the Romanian fiscal legislation regarding various types of taxes. The implementation of the European directives has been simultaneous with the establishing of measures concerning fiscal fraud prevention, frauds liable to have a negative impact on the state's consolidated budget.

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Undesirable events during electronic cigarette use prior to the implementation of Article 20 of the European Union Tobacco Products Directive: Findings from the EUREST-PLUS ITC Europe Surveys

Tobacco Induced Diseases ◽

10.18332/tid/95144 ◽

2018 ◽

Vol 16 (3) ◽

Author(s):

Christina Kyriakos ◽

Filippos Filippidis ◽

Sara Hitchman ◽

Charis Girvalaki ◽

Chara Tzavara ◽

...

Keyword(s):

European Union ◽

Electronic Cigarette ◽

Cigarette Use ◽

The European Union ◽

Tobacco Products

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I. Customs, Excise Duties and Value Added Tax

International and Comparative Law Quarterly ◽

10.1017/s0020589300059479 ◽

1996 ◽

Vol 45 (3) ◽

pp. 736-740 ◽

Cited By ~ 2

Author(s):

Karl Newman ◽

Michael Michael

Keyword(s):

European Union ◽

Value Added ◽

The European Union ◽

Value Added Tax ◽

Excise Duties

The enlargement of the European Union from 1 January 1995 by the accession of Austria, Finland and Sweden inevitably necessitated amendments to much Community legislation.1

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Plain packaging of tobacco products in the European Union: an EU success story?

European Respiratory Journal ◽

10.1183/13993003.01232-2017 ◽

2017 ◽

Vol 50 (5) ◽

pp. 1701232 ◽

Cited By ~ 6

Author(s):

Constantine Vardavas ◽

Filippos T. Filippidis ◽

Brian Ward ◽

Marine Faure ◽

Carlos Jimenez-Ruiz ◽

...

Keyword(s):

European Union ◽

The European Union ◽

Success Story ◽

Tobacco Products ◽

Plain Packaging

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Campaign for a revised Tobacco Products Directive in the European Union: lessons learnt

Tobacco Control ◽

10.1136/tobaccocontrol-2016-053078 ◽

2016 ◽

Vol 26 (4) ◽

pp. 464-467 ◽

Cited By ~ 3

Author(s):

Florence Berteletti ◽

Jean King ◽

Jennifer Burch ◽

Anca Toma Friedlaender

Keyword(s):

European Union ◽

The European Union ◽

Tobacco Products ◽

Lessons Learnt

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Opinions of university students regarding pictorial warnings on cigarettes packsÜniversite öğrencilerinin sigara paketleri üzerindeki resimli uyarılar hakkındaki görüşleri

Journal of Human Sciences ◽

10.14687/jhs.v14i1.4029 ◽

2017 ◽

Vol 14 (1) ◽

pp. 987

Author(s):

Funda Özpulat ◽

Nazmi Bilir

Keyword(s):

European Union ◽

University Students ◽

Training Programs ◽

Descriptive Study ◽

Female Students ◽

Male Students ◽

The European Union ◽

Tobacco Products ◽

Pictorial Warnings ◽

Raising Awareness

This descriptive study was conducted on totally 460 students from the departments of nutrition and dietetic (n=143) and nursing (n=317) of a health college located in Akşehir County of Konya City in the period of December 1st-31st, 2015. Within the scope of the study, age, gender, department and grade characteristics of students, their individual and family member’s status in terms of consuming tobacco products, and their opinions regarding pictorial warnings to be printed on cigarettes packs, regulated by the European Union published on 17.12.2014.As a result of the study, it was determined that students’ opinions regarding efficiency of written and pictorial warnings on cigarettes packs were differing with respect to students’ gender and sigarettes usage status; and that illustrations on cigarettes packs were found more effective by female students and non-cigarettes user.Especially activities such as training programs, seminars/congress/conferences for male students and cigarettes users about tobacco products and their harms could contribute in raising awareness of university youth. Additionally, placing impressive or even scary images in larger sizes emphasizing serious health problems on cigarettespacks could be effective on significant decrease of usage of tobacco products. ÖzetKonya İli Akşehir İlçesinde yer alan bir sağlık yüksekokulunun beslenme diyetetik (n=143) ve hemşirelik bölümünden (n=317) toplam 460 öğrencinin katılımıyla gerçekleştirilen tanımlayıcı tipteki bu çalışma 1-31 Aralık 2015 tarihleri arasında uygulanmıştır. Çalışma kapsamında, öğrencilerin yaşı, cinsiyeti, bölümü, sınıfı, kendisinin ve aile bireylerinin tütün ürünlerini kullanma durumu gibi bazı özellikleri ile sigara paketleri üzerine basılmak üzere Avrupa Birliği tarafından 17.12.2014 tarihinde yayınlanan resimli uyarılar hakkındaki düşünceleri öğrenilmiştir.Yapılan çalışma sonucunda, sigara paketleri üzerindeki yazılı ve görsel uyarıları etkili bulma durumunun öğrencilerin cinsiyetine ve sigara kullanma durumuna göre değiştiği, kız öğrencilerin ve sigara kullanmayanların sigara paketleri üzerindeki ifadeleri daha etkili buldukları saptanmıştır.Özellikle erkek öğrencilere ve sigara kullananlara tütün ürünleri ve zararlarına yönelik düzenlenecek eğitim programları, seminer/kongre/konferans türü etkinlikler üniversite gençliğinin farkındalık düzeyinin arttırılmasına ve bilinçlendirilmelerine katkıda bulunacaktır. Ayrıca, sigara paketleri üzerine daha geniş alanı kapsayan, daha ciddi sağlık sorunlarına işaret eden çarpıcı hatta ürkütücü resimlerin basılması tütün ürünlerinin kullanılmasının önemli ölçüde azaltılmasında etkili olabilir.

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Indirect Taxation of Events Beyond the Control of the Taxpayer in Crucial Tax and Customs Judgements of the Court of Justice

Comparative Law Review ◽

10.12775/clr.2021.012 ◽

2021 ◽

Vol 27 ◽

pp. 297-312

Author(s):

Krzysztof Lasiński-Sulecki

Keyword(s):

European Union ◽

Economic Burden ◽

The European Union ◽

Indirect Taxation ◽

European Union Law ◽

Scientific Question ◽

Goods And Services ◽

Court Of Justice ◽

Indirect Taxes ◽

Excise Duties

Indirect taxes are shaped in such a way that the final customers bear their economic burden. The scope of taxation is usually delineated to cover all goods (and services) reaching the afore-mentioned final consumers. One may assume that the aim of a lawmaker is that goods (or services) supplied to the consumers should not remain untaxed. However, the intensity of pursuing this aim differs between VAT, excise duties, and customs duties. A scientific question that the rules outlined above bring about is whether it is acceptable – under the general principles of the European Union law perceived through a number of tax (customs) cases – to impose duties on a person or to deprive a taxpayer of rights owing to tax-relevant facts that have been entirely out of the control of this person or this taxpayer (customs debtor). Although the position of the Court of Justice towards this issue is not homogenous, the author of this article claims that situations that are wholly beyond the scope of control of a diligent person should not affect the tax (customs) situation to the detriment of such a person.

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