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THE EUROPEAN EXCISES SYSTEM
Abstract
The European Union is the product of a unification process which is most highly advanced in the taxation area. The excise duties area represents a highly important element for the European taxation system because much of the competences are transferred at a European level. Moreover, the excise duties play an important role in the completion process of the single market, objective which was set by the White Paper of 1985. The aim of the present article is to prepare an assessment related to the functioning of the excise duties at the European level and to present the relationship between the European Union with the member states, including the possibility to complete the unification process of the single market. The foundation of the topic will be based on the European Union Court of Justice case law, as well as on the case law of the Romanian tax disputes courts of justice.
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The founding fathers of the European Economic Community agreed that competition should be the mechanism for efficiently allocating economic resources in Europe. In order to achieve this goal, they prescribed the harmonisation of cumulative turnover taxes and excise duties, which could be used for protectionist purposes. The value-added tax (VAT) was adopted in 1977. Softer harmonisation proposals for the excise duties came later. The failure of EU full harmonisation excise-duty regimes has resulted in tensions between transnational policies and national sovereignties and favours the emergence of criminal entrepreneurs willing to exploit these global market ambiguities. For that reason, illegal cross-border shopping, large-scale smuggling and the bulked-level counterfeiting of brand-named cigarettes have become a serious concern in several Member states because of the revenue loss produced, estimated to amount to more than €10 billion a year. Being harmonized high taxes a necessity, the solution lies in better governance: countries should strengthen tax administration and customs enforcement capacity, exercising an appropriate internal control but also increasing controls both on internal consumption and on smuggling from their neighbours. The European Commission is firmly decided to tackle this problem and its action plan to fight against smuggling of cigarettes and alcohol is the way forward. It suggests a stronger tax harmonisation but also proposes a wide variety of measures.
Sumario: Birth, chilhood and adolescence -- The Community at the end of the 1960s -- From The Hague to Paris: 1969-72 -- 1973: a turbulent year -- The mid 1970s: locust years -- "Euro-sclerosis": the late 1970s and early 1980s -- The mid 1980: "single Market" and "Single Act" -- The late 1980s and the road to "1992" -- Europe transformed again: 1989-93 -- "Eppur si muove?: 1994-6
Revisión del pasado, presente y futuro del proyecto de integración europea: desde su concepción como Comunidad Económica en los años cincuenta, hasta la formación de la Unión Europea, en los noventa. Se estudian las instituciones que han estado involucradas en el proceso de integración, así como las políticas internacionales (agrícolas, comerciales, económicas y financieras) que han surgido a partir de la firma de los tratados que han dado forma a la Unión Europea.
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