Considerações sobre a circulação intracomunitária dos produtos sujeitos a impostos especiais de consumo no vigésimo aniversário do mercado interno

Resource Information

The work Considerações sobre a circulação intracomunitária dos produtos sujeitos a impostos especiais de consumo no vigésimo aniversário do mercado interno represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Considerações sobre a circulação intracomunitária dos produtos sujeitos a impostos especiais de consumo no vigésimo aniversário do mercado interno

Creator

• Fernandes, M. Teixeira

Subject

• excise duty
• fuel tax
• internal market
• intra-Community acquisition
• intra-Community supply

Language

eng

Summary

After a short description of the goals, characteristics and nature of the regime for the intra-Community movement of products subject to excise duty, this article provides a review of its main accomplishments on the occasion of the 20th anniversary of the European Single Market. The analysis focuses not only on the way in which the European Union has modernized the regime, but also on the development of the role of various Member States' customs and tax authorities. Finally, as an illustrative example, the article considers the evolution of the rates of the excise duty on road fuels (gasoline and diesel) in the peripheral Member States Greece, Ireland, Spain, and Portugal

Citation source

In: Revista de finanças públicas e direito fiscal. - Coimbra. - Vol. 7 (2014),

Geographic coverage

• European Union
• Europe

Language note

Portuguese