AKCYZA W ORZECZNICTWIE EUROPEJSKIEGO TRYBUNAŁU SPRAWIEDLIWOŚCI
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Date
2002
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Wydział Prawa i Administracji UAM
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EXCISE IN THE VERDICTS OF THE EUROPEAN COURT OF JUSTICE
Abstract
The article deals with the verdicts issued by the European Court of Justice concerning excise
taxation. The ECJ is gaining in significance in the area of taxation. Initially, the interest of the
ECJ focused on unifying VAT across the community o f the 1970s but then the excise unification in
the EU as o f the 1st o f January 1993 gave rise to new tax lawsuits. Since the unification of the
excise regulations was only limited in scope, the ECJ’s verdicts comprehensively concern all taxed
goods and such excised goods as alcohol, tobacco, and mineral oil. The article presents the various
types o f tax suits brought to the ECJ, the total view o f judicial decisions and the underlying
taxation doctrine.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 64, 2002, z. 4, s. 77-92.