(Riga Graduate School of Law, 2020) Arāja, Daniela; Priede, Jānis; Riga Graduate School of Law
The thesis concerns the excise taxes on alcohol and alcoholic beverages in the European Union and the Baltic States. This paper aims to examine whether alcohol taxation and the Council Directive 92/93/EEC and Council Directive 92/84/EEC on excise taxation are sufficiently harmonized to support the internal market of the European Union. The primary purpose of directives are to determine common definitions and approximation of minimum rates of alcoholic beverages which are essential for the effective functioning of the internal market. Although the excise taxation and pricing policies are the most effective alcohol controlling tool, the Baltic States have been affected by the different alcohol-related issues for many years. It is argued that current EU regulations encourage tax evasion, creates an administrative burden and are not equally fair to different market participants. The thesis analyses the issues the Baltic States are experiencing and how national and EU legal acts impact the development of the alcohol industry in the European Union.