<abstract xmlns="http://www.w3.org/1999/xhtml"><p> Distilling industry is among the traditional sectors of the food industry. It is a significant producers of agricultural primary production and the most stable component of demand in the labour market. Among all the sectors of the food industry, however, it is subject to the greatest extent of the regulation of the business by state, when a crucial component of regulation is the legal regulation of the selection of the excise tax on alcohol. Given the considerable degree of regulation of excise taxes on alcoholic beverages by one of the secondary law of the EU, it is considered appropriate to assess the level of transposition of basic elements of excise tax on alcohol, as defined by literature, into the legal order of the Slovak Republic.</p></abstract>

Distilling industry is among the traditional sectors of the food industry. It is a significant producers of agricultural primary production and the most stable component of demand in the labour market. Among all the sectors of the food industry, however, it is subject to the greatest extent of the regulation of the business by state, when a crucial component of regulation is the legal regulation of the selection of the excise tax on alcohol. Given the considerable degree of regulation of excise taxes on alcoholic beverages by one of the secondary law of the EU, it is considered appropriate to assess the level of transposition of basic elements of excise tax on alcohol, as defined by literature, into the legal order of the Slovak Republic.

Excise Tax on Alcohol According to Legal Law of Slovak Republic In Terms Of Eu Secondary Law Transposition / Spotrebná Daň Z Liehu V Právnom Poriadku Slovenskej Republiky Z Hľadiska Transpozície Sekundárneho Práva Eú

Department of the European Policies, Faculty of European Studies and Regional Development, Slovak University of Agriculture in Nitra, Tr. A. Hlinku 2, 949 76 Nitra, Slovakia

EU agrarian Law

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Distilling industry is among the traditional sectors of the food industry. It is a significant producers of agricultural primary production and the most stable...

Excise Tax on Alcohol According to Legal Law of Slovak Republic In Terms Of Eu Secondary Law Transposition / Spotrebná Daň Z Liehu V Právnom Poriadku Slovenskej Republiky Z Hľadiska Transpozície Sekundárneho Práva Eú

Published Online: Dec 30, 2015

Page range: 1 - 6

DOI: https://doi.org/10.1515/eual-2015-0007

Keywords
tax on alcohol, taxpayer of alcohol, the subject of the tax on alcohol, the tax base on alcohol and the tax rate on alcohol

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Excise Tax on Alcohol According to Legal Law of Slovak Republic In Terms Of Eu Secondary Law Transposition / Spotrebná Daň Z Liehu V Právnom Poriadku Slovenskej Republiky Z Hľadiska Transpozície Sekundárneho Práva Eú

Published Online: Dec 30, 2015

Page range: 1 - 6

DOI: https://doi.org/10.1515/eual-2015-0007

Keywordstax on alcohol, taxpayer of alcohol, the subject of the tax on alcohol, the tax base on alcohol and the tax rate on alcohol

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
tax on alcohol, taxpayer of alcohol, the subject of the tax on alcohol, the tax base on alcohol and the tax rate on alcohol