Essays about: "excise duty"
Found 3 essays containing the words excise duty.
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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 fakultetenAbstract : 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
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2. 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 fakultetenAbstract : 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
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3. The redefinition of private import of alcohol : With focus on products purchased on the Internet and the Swedish legislation
University essay from IHH, Institutet för utländsk rättAbstract : The free movement of goods constitutes one of the fundamental principles of the European Union and entitles goods entrance to the internal market. Sweden had before 1995 few monopolies concerning the import, export, manufacturing, distribution and retail on alcohol, and had to as a result of entering EU abolish four of these. READ MORE
