Excises Harmonization Stage Within the European Union

Abstract

Tax policy in the European Union consists of two components: direct taxation, which remains the sole responsibility of Member States, and indirect taxation, which affects free movement of goods and the freedom to provide services. The most important efforts for the tax harmonization were made in the domain of the indirect taxation, the consumption taxes influence the price supported by the final consumer and prevent the fiscal neutrality necessary for a fair competition on the communitary market. The paper aims to present the excises harmonization stage within the European Union. The analyze concerns taxation basis, excises rates, circulation of excises bearers products between the members states.