Essays about: "Excise Duties"

Found 5 essays containing the words Excise Duties.

  1. 1. The Average Consumer in EU VAT Law – A Study of Conceptual Consistency in the Caselaw of the CJEU

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Viktor Mårtensson; [2020]
    Keywords : EU Law; VAT; Excise Duties; Trademark Law; Law and Political Science;

    Abstract : The average consumer concept in EU VAT law used by the CJEU to determine whether supplies are similar enough to be subject to the same VAT treatment. It is also used to determine whether a transaction should be seen as a single composite transaction or as consisting of multiple supplies. READ MORE

  3. 2. The demand on unregistered alcohol in Sweden 2001–2016

    University essay from SLU/Dept. of Economics

    Author : Gustav Berglöf; Anastasios Kellidis; [2019]
    Keywords : alcohol demand; alcohol market; alcohol policy; excise goods; monopoly; price harmonization; Systembolaget;

    Abstract : The main aim of this study was to estimate the demand for unregistered alcohol in Sweden 2001-2016 and to provide understanding on the determinants of demand for unregistered alcohol. The method used was a multiple linear OLS regression with fixed annual and regional effects. It was found that the relative share of the unregistered market A. READ MORE

  4. 3. Designing environmental taxes to promote biofuels from a State aid perspective: The impact of the Energy Taxation Directive on assessing selectivity of the Swedish and Finnish energy taxation systems

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Torbjörn Schiebe; [2019]
    Keywords : State aid; Selectivity; Environmental taxes; Energy Taxation Directive; Biofuels; Law and Political Science;

    Abstract : To comply with the Paris Agreement and to deal with the threat caused by climate change, the Swedish Parliament has set ambitious targets for greenhouse gas (GHG) reductions. For the transport sector, which accounts for 30 % of total GHG emissions, a milestone target is to reduce GHG emission by 70 % by 2030 compared to 2010 (2030 goal). READ MORE

  5. 4. Member States' possibilities to impose levies on CO2 emissions from motor vehicles; EU indirect tax issues

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Suvi Elina Soppi; [2017]
    Keywords : other indirect taxes for specific purposes; carbon; CO2; road toll; EU road charging; excise duty; EU indirect tax; the principle of unity of supply; General Arrangements Directive; Eurovignette Directive; Law and Political Science;

    Abstract : This Thesis examines what possibilities Member States have to impose levies on CO2 emissions from motor vehicles in the light of EU indirect tax legislation and the Eurovignette Directive. In this Thesis, carbon tax on fuel and a CO2 differentiated road toll are studied as levying options. READ MORE

  6. 5. Meat the Future - A Cost-Benefit Analysis of a Pigouvian Tax on Meat in Sweden

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Joel Sandsborg; Hannes Nilsson; [2016]
    Keywords : Pigouvian tax; meat consumption and production; negative externalities; cost-benefit analysis; Sweden; Business and Economics;

    Abstract : This thesis considers a hypothetical Pigouvian tax on meat in Sweden. The theoretical framework regards controlling for externalities and previous empirical research of excise duties on food, which end up in a Cost-Benefit Analysis (CBA) with a policy recommendation. READ MORE