AKCYZA W ORZECZNICTWIE EUROPEJSKIEGO TRYBUNAŁU SPRAWIEDLIWOŚCI

dc.contributor.author	Mączyński, Dominik
dc.date.accessioned	2013-07-18T18:51:39Z
dc.date.available	2013-07-18T18:51:39Z
dc.date.issued	2002
dc.description.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.	pl_PL
dc.identifier.citation	Ruch Prawniczy, Ekonomiczny i Socjologiczny 64, 2002, z. 4, s. 77-92.	pl_PL
dc.identifier.issn	0035-9629
dc.identifier.uri	http://hdl.handle.net/10593/7097
dc.language.iso	pl	pl_PL
dc.publisher	Wydział Prawa i Administracji UAM	pl_PL
dc.title	AKCYZA W ORZECZNICTWIE EUROPEJSKIEGO TRYBUNAŁU SPRAWIEDLIWOŚCI	pl_PL
dc.title.alternative	EXCISE IN THE VERDICTS OF THE EUROPEAN COURT OF JUSTICE	pl_PL
dc.type	Artykuł	pl_PL

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