scholarly journals Excise Tax on Alcohol According to Legal Law of Slovak Republic In Terms Of Eu Secondary Law Transposition / Spotrebná Daň Z Liehu V Právnom Poriadku Slovenskej Republiky Z Hľadiska Transpozície Sekundárneho Práva Eú

2015 ◽  
Vol 4 (2) ◽  
pp. 1-6
Author(s):  
Ondrej Beňuš
Keyword(s):  
Food Industry ◽  
Slovak Republic ◽  
Legal Regulation ◽  
Alcoholic Beverages ◽  
Excise Tax ◽  
Excise Taxes ◽  
Stable Component ◽  
Crucial Component ◽  
Selection Of ◽  
The Eu

Abstract Distilling industry is among the traditional sectors of the food industry. It is a significant producers of agricultural primary production and the most stable component of demand in the labour market. Among all the sectors of the food industry, however, it is subject to the greatest extent of the regulation of the business by state, when a crucial component of regulation is the legal regulation of the selection of the excise tax on alcohol. Given the considerable degree of regulation of excise taxes on alcoholic beverages by one of the secondary law of the EU, it is considered appropriate to assess the level of transposition of basic elements of excise tax on alcohol, as defined by literature, into the legal order of the Slovak Republic.

scholarly journals LEGAL REGULATION OF TOBACCO AND TOBACCO PRODUCTS IN THE SLOVAK REPUBLIC AND IN THE EUROPEAN UNION

2013 ◽  
Vol 2 (2) ◽  
pp. 44-53
Author(s):  
Barbara Pavlíková
Keyword(s):  
European Union ◽  
Slovak Republic ◽  
Legal Regulation ◽  
The European Union ◽  
Negative Consequences ◽  
Tobacco Products ◽  
Excise Duty ◽  
Analysis And Synthesis ◽  
Regulatory Instruments ◽  
The Eu

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.

scholarly journals Influence of International Law Standards in the Field of Judges Labor Protection and European Integration on the Reform of National Law

2020 ◽  
pp. 352-356
Author(s):  
Anna Kochkova ◽  
Maryna Dei
Keyword(s):  
International Law ◽  
Legal Regulation ◽  
Judicial System ◽  
Labor Rights ◽  
Judicial Reform ◽  
Council Of Europe ◽  
Association Agreement ◽  
The Impact ◽  
Selection Of ◽  
The Eu

The legal regulation of the work of judges is important at the international level, confirming the huge number of international legal acts regulating this issue. A number of important documents have been adopted at the regional level, namely under the auspices of the Council of Europe and the EU. The provisions of the Law of Ukraine “On Judiciary and Status of Judges” of 2016 are analyzed. The relations between Ukraine and the EU in the aspect of justice and judicial reform in accordance with the Association Agreement and the impact of such cooperation on the legislation of Ukraine are considered. We can argue for the unconditional influence of the rules of international law on the updated Law of 2016 in the context of a clear definition of the criteria for the selection of candidates for the post of judge. The article reveals the peculiarities of the influence of the international legal norms and standards of the Council of Europe and the EU in the matter of securing the labor rights of judges and regulating the issue of legal relations with judges. The article compares the compliance of Ukrainian legislation with international legal standards. In addition, the author proposes changes that need to be made to the legislation of Ukraine in order to ensure the protection of the labor rights of judges and increase the efficiency of the judicial system of Ukraine. Having considered violations of labor rights and court decisions on these issues, as well as norms of international law and legislation of European countries, the author proposes to introduce a number of important changes in Ukrainian laws. In particular, it is advisable to make changes to regulate the housing issue of judges by the selection of criteria that are put forward to a candidate for judicial office, recruitment procedures and grounds for dismissal of a judge for professional unfitness. Thus, all relevant changes will not only make adjustments to ensure the labor rights of judges and their protection to international law, but will also serve as additional grounds for maintaining the impartiality and efficiency of the judicial system in Ukraine.

Allowing wine and strong beer in grocery stores: the tale of Tennessee

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
John Maisch ◽  
Mihai Nica ◽  
Jeremy David Oller
Keyword(s):  
Design Methodology ◽  
Natural Experiment ◽  
Alcoholic Beverage ◽  
Alcoholic Beverages ◽  
Grocery Stores ◽  
Substantial Impact ◽  
Content Type ◽  
Beverage Consumption ◽  
Excise Tax ◽  
Excise Taxes

Purpose This study aims to examine whether the introduction of wine or regular strength beer (B) sales in Tennessee grocery stores significantly increased the number of alcoholic beverages (AB) consumed or excise taxes collected in the state. Design/methodology/approach This study uses both a time series and a model-based approach to assess if a significant change in alcoholic beverage excise tax collections occurred after the natural experiment. The study evaluates monthly tax collections from B, mixed drinks and AB between January 1968 and September 2018 published by the Tennessee Department of Revenue. Findings The findings suggest that neither alcoholic beverage consumption nor excise taxes collected increased substantially in Tennessee as a result of the introduction of wine and regular strength B in grocery stores. It is likely, however, that some changes inside the industry were significant. Originality/value This study assists policymakers and analysts in determining whether allowing the sale of wine and regular strength B in grocery stores will have a substantial impact on the total amount of AB consumed or excise taxes collected by the jurisdiction.

scholarly journals Impact of Tax Policy on the Business Economy

2021 ◽  
Vol 10 (1) ◽  
pp. 19-23
Author(s):  
Miriam Buliková ◽  
Peter Bielik ◽  
Stefaniia Belinska
Keyword(s):  
European Union ◽  
Tax Policy ◽  
Slovak Republic ◽  
The State ◽  
Alcoholic Beverages ◽  
The European Union ◽  
State Budget ◽  
Tax System ◽  
Excise Taxes ◽  
Indirect Taxes

Abstract Taxation and tax policy are relatively much-discussed topics within every society, and this has been so in the past, it is today, and it will be in the future. This is mainly due to the fact that no person or company is too fond of having to pay a certain part from their funds to the state in the form of taxes. Each state chooses its own tax policy and its own tax system so that the specified tax policy does not impede economy and economic development, but on the contrary, supports the business and economic growth. After the accession of the Slovak Republic to the European Union, Slovakia had to accept a certain state of tax regulations and rules that was valid in the European Union. This was mainly in order to use the common European market. The Slovak Republic has created its tax system in accordance with the rules of the European Union and has been trying to find a compromise between the amount of taxes necessary for the fulfilment of the state budget and the amount of taxes that would be most acceptable for the business sector and for people. Within the tax system, the Slovak Republic divides taxes into direct and indirect taxes, direct taxes imposed on labour, income and property, and taxes on consumption by indirect taxes. Recently, the prevailing opinion is that taxation should gradually shift from direct taxes to indirect taxes, to motivate people and businesses to achieve the best possible results, and subsequently raise the necessary funds based on the increased consumption. Recently, both in Slovakia and in the European Union, new excise taxes have been increasingly introduced. Traditional excise taxes such as taxes on mineral oils and fuels, tobacco and alcoholic beverages are complemented by energy, environmental, and electronic taxes. Slovakia and the European Union want to reduce the burden on the environment through these taxes on the one hand, and on the other hand, they must respond to the new challenges of globalization, information, and communication.

MODERN APPROACHES TO QUALITY CONTROL OF BRANDY AND SPIRITS PRODUCED FROM TABLE WINE

2019 ◽  
Author(s):  
И.В. ОСЕЛЕДЦЕВА ◽  
Р.В. АВАНЕСЬЯНЦ
Keyword(s):  
Quality Control ◽  
Alcoholic Beverages ◽  
Sources Of Information ◽  
Regulatory Documents ◽  
Phenolic Components ◽  
Quality Control Criteria ◽  
Control Criteria ◽  
Selection Of ◽  
The Eu

Проведен анализ перспективных направлений контроля качества бренди и коньячных дистиллятов. Рассмотрены предъявляемые к спиртным напиткам требования действующих на территории ЕС и ЕАЭС нормативных документов. Показано, что эффективность контроля качества бренди может быть достигнута использованием комбинированной схемы исследования продукции, включающей оценку нормируемых дополнительных показателей, характеризующих свойства дистиллятов и вырабатываемых из них бренди. Рассмотрены основные современные методы исследования состава и свойств коньячных дистиллятов и бренди. Отмечены как источники информации о качестве коньячных дистиллятов и бренди профили высших спиртов, органических кислот, летучих эфиров, фурановых и фенольных компонентов. Представлены данные по расчетным критериям контроля качества бренди и коньячных дистиллятов. The analysis of perspective directions of quality control of brandy and cognac distillates is carried out. The requirements of regulatory documents in force on the territory of the EU and the EAEU for alcoholic beverages are considered. It is shown that the effectiveness of quality control of brandy can be achieved by using a combined scheme of product research, including the assessment of normalized additional indicators characterizing the properties of distillates and brandy produced from them. The main modern methods for studying the composition and properties of brandy distillates and brandy are considered. It is shown that one of the most valuable sources of information on the quality of brandy distillates and brandy are the profiles of higher alcohols, organic acids, volatile esters, furan and phenolic components. Data on modern approaches to the selection of additional criteria for quality control of brandy and brandy distillates are given. Data on calculated brandy quality control criteria are presented.

scholarly journals Consumer Protection in the Slovak Republic and Protection of Air Passengers’ Rights

2018 ◽  
Vol 11 (40) ◽  
pp. 217-227
Author(s):  
Hana Magurová ◽  
Matej Horvat ◽  
Mária Srebalová
Keyword(s):  
Consumer Protection ◽  
Slovak Republic ◽  
Legal Regulation ◽  
Private Law ◽  
Eu Law ◽  
Basic Principles ◽  
Legal Norms ◽  
Consumer Law ◽  
Tourism Services ◽  
The Eu

Abstract The authors analyse a legal regulation of consumer protection in the Slovak Republic, comprised (among others) the Civil Code, the Act on Consumer Protection and the Act on Consumer Protection in Provision of Certain Tourism Services. They refer to the specifics of consumer law, which undermines the basic principles of private law (the principle of equality of the involved parties and the principle of the dominance of dispositive legal norms), because it primarily serves for the protection of a weaker party of the consumer agreement - a consumer. They focus on the claims of consumers - air passengers. The conclusion is that air passengers’ rights drive mainly from the EU law. They also present a survey regarding air passengers’ rights and propose suggestions on how to improve their satisfaction. The aim of a paper is to start a discussion on air passengers’ rights because the number of air passengers increases.

scholarly journals The Consumption of Alcoholic Beverages Can Be Reduced by Fiscal Means? Study on the Case of Romania

2021 ◽  
Vol 13 (14) ◽  
pp. 7553
Author(s):  
Ionel Bostan ◽  
Valentina Diana Rusu
Keyword(s):  
Alcohol Consumption ◽  
Statistical Methods ◽  
The State ◽  
Alcoholic Beverages ◽  
World Health ◽  
State Budget ◽  
Excessive Alcohol Consumption ◽  
Excise Tax ◽  
Excise Taxes ◽  
Romanian Population

World Health Organization gives great importance to excessive alcohol consumption among the population and its negative effects. It proposes a set of measures to reduce alcohol consumption and its harmful effects. The objective of our study was to estimate the effects of excise tax on alcohol in Romania, from two perspectives. On the one hand, we analyze the effects of alcohol excise on the consumption of alcoholic beverages among the Romanian population. We also consider the relationship between alcohol consumption and the incidence of diseases and deaths caused by it. On the other hand, we analyze the effects of the excise tax on alcohol on the state budget, through the revenues from the sales of alcohol. For achieving the main purpose of the paper, we analyze secondary data using both graphical and statistical methods. The statistical methods imply testing correlation between variables and also a regression model. The obtained results highlight the fact that the excise taxes on alcohol have not a significant effect on alcohol consumption among the population. At the same time, we observed that the revenues from excise taxes in alcohol at the state budget had an increasing trend. These results highlight the fact that the increase of excise duties for alcoholic beverages, in Romania, does not reduce their consumption. So, in order to limit the effects of this harmful habit of a certain part of the Romanian population, the decision-makers must take additional measures, the fiscal ones being relatively inefficient.

scholarly journals Sustainability of the Slovak Spirits Industry in the Single Market of the EU

2021 ◽  
Vol 13 (10) ◽  
pp. 5692
Author(s):  
Ondrej Beňuš ◽  
Peter Bielik ◽  
Natália Turčeková ◽  
Izabela Adamičková
Keyword(s):  
Sustainable Development ◽  
Food Industry ◽  
Slovak Republic ◽  
National Policy ◽  
Single Market ◽  
Added Value ◽  
The Sustainable Development ◽  
Major Market ◽  
Food And Beverage ◽  
The Eu

Despite a decreased share of gross domestic product, the role of a country’s food and beverage industry cannot be underestimated. Food security should be a crucial part of national policy in every country because, during critical situations, such as the COVID-19 pandemic, it plays a key role in the protection of a country’s citizens. The food industry also plays a key role in employment and the sustainable development of all countries. We investigated the latest trends and focused on one specific branch of the food industry. Although the spirits industry does not have a major market share in the food industry, it is one of the branches with the highest added value, and it produces commodities with high export potential. This branch of the food industry in the Slovak Republic has a long tradition. Our primary aim was to examine the competitiveness of this sector in a single market of the EU as a key element of its sustainable development. The results obtained for the revealed comparative advantage suggest that there was a downturn in the number of competitive branches in the Slovak spirits industry during the study period of 2004–2018. Despite this negative trend, the remaining competitive branches of the Slovak spirits industry represent the majority of exports.

scholarly journals LEGAL REGULATION OF EXCISE TAXATION IN UKRAINE

2020 ◽  
Keyword(s):  
Value Added ◽  
Legal Regulation ◽  
The State ◽  
Selling Price ◽  
Economic Activities ◽  
Excise Tax ◽  
Excise Taxes ◽  
Tax Revenues ◽  
Indirect Taxes ◽  
Excise Taxation

Tax revenues are by far the most important source of revenue generation, and a well-functioning tax system is critical to successful economic performance. Various reforms have underlined that tax policy mismatch is one of the causes of the crisis in the country's economy. Taxes are divided according to their specific characteristics, so one of the defining features is how to collect them. Thus, depending on this, taxes are divided into direct, directly related to economic activities, and indirect, which are a premium to the price and are determined depending on the value added, turnover or sale of goods, works, services. The division of all taxes into direct and indirect taxes is of fundamental importance. With direct taxes, it is about specifying a person's ability to make tax payments, that is, taxing them directly. In the case of indirect taxes, they try to achieve the same goal in indirect ways and in another way: they tax the goods, including the amount of tax in the selling price, where it is paid directly by the consumer upon purchase. Excise taxes are one of the types of indirect taxes. The main reason for the widespread excise tax is the significant fiscal benefit of its application. Excise tax revenues represent a significant share in the structure of the state budget revenues, therefore, with proper organization of tax administration, excise taxes are the main source of high and stable revenues to each country's budget. In order to make a sound choice of directions for improving the mechanism of excise taxation, to strengthen the revenue base of the budget system of the country, to actively influence the state on socio-economic processes related to consumption of excisable products, further research on this issue is needed, as well as its improvement.

IMPLEMENTATION OF ELECTRONIC MONITORING OF SENTENCED PERSONS IN THE SLOVAK REPUBLIC

2020 ◽  
Vol 10 (5) ◽  
pp. 59-75
Author(s):  
JAROSLAV KLÁTIK ◽  
◽  
LIBOR KLIMEK
Keyword(s):  
Restorative Justice ◽  
Electronic Monitoring ◽  
Slovak Republic ◽  
Pilot Project ◽  
Legal Regulation ◽  
European Level ◽  
Criminal Proceedings ◽  
Council Of Europe ◽  
Fourth Section ◽  
The Third

The work deals with implementation of electronic monitoring of sentenced persons in the Slovak Republic. It is divided into eight sections. The first section introduces restorative justice as a prerequisite of electronic monitoring in criminal proceedings. While the second section points out at the absence of legal regulation of electronic monitoring of sentenced persons at European level, the third section points out at recommendations of the Council of Europe addressed to European States. The fourth section analyses relevant alternative punishments in Slovak criminal justice. The fifth section introduces early beginnings of implementation of concerned system - the pilot project “Electronic Personnel Monitoring System” of the Ministry of Justice of the Slovak Republic. While the sixth section is focused on Slovak national law regulating electronic monitoring of sentenced persons - the Act No. 78/2015 Coll. on Control of the Enforcement of Certain Decisions by Technical Instruments, the seventh section is focused on further amendments of Slovak national law - namely the Act No. 321/2018 Coll. and the Act No. 214/2019 Coll. The last eight section introduces costs of system implementation and its operation.

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