Download or read book Alcohol Taxation and Regulation in the European Union written by Sijbren Cnossen and published by . This book was released on 2006 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Alcohol Taxation Regulation in the European Union written by and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation and Regulation of Smoking Drinking and Gambling in the European Union written by David Forrest and published by . This book was released on 2009 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Alcohol Excise Duties in the European Union written by Viktor Trasberg and published by . This book was released on 2015 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alcohol taxation plays an important role in the alcohol policies of countries in the European Union. Alcohol excise duties are not a very significant part of government budgets; however, they form consumer behaviour, limit access to alcohol products and correct market externalities.The paper analyses the level and structure of alcohol excise duties in European countries. In the EU, the levels of alcohol excise duties are harmonized across the member states. Nevertheless, there is significant variety in the alcohol tax rates. The paper highlights the correlations between alcohol tax rates and interprets alcohol tax rate design across EU countries.

Download or read book Alcohol Policies in EU Member States and Norway written by Esa Österberg and published by . This book was released on 2002 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: Colección de informes sobre las políticas relacionadas con el alcohol en diversos países europeos: impuestos, restricciones al consumo según la edad y durante determinadas actividades, regulación de la publicidad de bebidas alcohólicas, etc.

Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

Download or read book Finland Alcohol and the EU written by Owen Frederick Witesman and published by . This book was released on 2005 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Brief van L J Veen s Uitgeversmaatschappij N V aan van Wieringen written by and published by . This book was released on 1909 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Markets and Moral Regulation written by Paulette Kurzer and published by Cambridge University Press. This book was released on 2001-07-02 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines European integration and national policies on moral issues such as abortion, drugs and alcohol.

Download or read book Sweden and the European Union written by Harold D. Holder and published by . This book was released on 2000 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in the European Community written by A. J. Easson and published by Burns & Oates. This book was released on 1993 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers the tax provisions of the Treaty of Rome with its late modifications. Particular attention is given to fiscal discrimination, harmonization of VAT, excise duties and other indirect taxes, taxes and the capital market.

Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2018-07-25 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.

Download or read book EU Tax Law written by Juliane Kokott and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Alcohol Taxation and the European Community written by A. J. McGuinness and published by . This book was released on 1991 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Theory and Practice of Excise Taxation written by Sijbren Cnossen and published by OUP Oxford. This book was released on 2005-02-03 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs that consumers or producers of excisable products impose on other people. Global warming, acid rain, traffic congestion, and the economic costs of cigarette and alcohol consumption are problems that can be corrected through selective excise taxes and other regulatory instruments. Excise taxes, moreover, are increasingly looked upon as revenue substitutes for distortionary taxes on capital and labour. Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. It provides a sound understanding, not only of relevant economic theory, but of the myriad institutional details that are crucial for the practical application of that theory.

Download or read book Excise Duties on Alcohol is Directive 92 83 EEC Still State of the Art written by T. Bieber and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Directive 92/83/EEC has been the harmonization basis for the collection of taxes on alcohol within the European Union since 1 January 1993. According to the author, the definitions of taxable items are in need of amendment in order to avoid a different classification and taxation of alcohol derivatives and alcoholic mixed products. Moreover, the diverse uses of alcohol (e.g. for disinfection), give rise to the need to think about the scope of the exemptions under Article 27 of Directive 92/83/EEC.

Download or read book Health at a Glance Europe 2020 State of Health in the EU Cycle written by OECD and published by OECD Publishing. This book was released on 2020-11-19 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2020 edition of Health at a Glance: Europe focuses on the impact of the COVID‐19 crisis. Chapter 1 provides an initial assessment of the resilience of European health systems to the COVID-19 pandemic and their ability to contain and respond to the worst pandemic in the past century.