AKCYZA W PRAWIE UNII EUROPEJSKIEJ I W PRAWIE STANÓW ZJEDNOCZONYCH AMERYKI PÓŁNOCNEJ
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Date
2008
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Wydział Prawa i Administracji UAM
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EXCISE DUTY IN COMMUNITY LAW AND US LAW
Abstract
The paper compares excise duty regulations in the EU and US and also looks at its functioning in
Poland. There are at least two reasons why such a comparison should be made. Firstly, excise
constitutes a considerable source of inland revenue in EU members states, including Poland, as well
as the federal and state budgets in the USA. Secondly, the legal acts that regulate excise duty in the
EU and US belong to different categories of the source of law. In the US excise is regulated in federal
and state legislation whereas in the EU excise regulations are contained in Community law and
respective national legal systems. The analysis of those two shows that despite certain similarities,
the regulation and collection of excise tax in Europe and the USA differs considerably.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 70, 2008, z. 3, s. 75-85