Development of EU law in the field of excise duties

Abstract

The aim of this study is to present in a historical context the development of European legislation in the field of excise duties through the perspective of legal acts adopted at European level, through the policies of the European Commission, as well as from the viewpoint of the fundamental judicial decisions of the Court of Justice of the European Union. In a practical aspect, the present study aims to contribute to a deeper understanding of the current regulatory framework, its primary sources, and hence the need to improve the applicable legislation while taking into account the dynamics of the development of public relations related to the taxing activity of the state in the field of indirect taxes and, in particular, excise duties.