Prawna regulacja akcyzy w europejskim prawie wspólnotowym na tle teorii opodatkowania konsumpcji
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The work Prawna regulacja akcyzy w europejskim prawie wspólnotowym na tle teorii opodatkowania konsumpcji 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, Books.
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Prawna regulacja akcyzy w europejskim prawie wspólnotowym na tle teorii opodatkowania konsumpcji
Resource Information
The work Prawna regulacja akcyzy w europejskim prawie wspólnotowym na tle teorii opodatkowania konsumpcji 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, Books.
- Label
- Prawna regulacja akcyzy w europejskim prawie wspólnotowym na tle teorii opodatkowania konsumpcji
- Language
- eng
- Summary
- Legal regulations of excise duties within EU law, as revised in the light of the theory of taxing consumption. This monograph deals firstly with the general characteristics of excises which justify and allow classification of excises as charges on consumption. The author describes the sources in the European Community law related to excises. Furthermore, attention is given to the rationale of imposing levies (subject and rates). The author analyses the competencies of the Member States to impose consumptive charges, and describes the independency of Member States tax jurisdictions regarding excises duties
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- Polish
- Literary form
- non fiction
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/prmDxYmyJIE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/prmDxYmyJIE/">Prawna regulacja akcyzy w europejskim prawie wspólnotowym na tle teorii opodatkowania konsumpcji</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
