The impact of the case-law of the Court of Justice of the European Union on the imposition of excise duties in the Czech Republic
Abstract
This chapter is devoted to the analysis of the potential relation between the case law of the Court of Justice of the European Union and the national legislation in matter of excise duties in the Czech Republic. The author identifies the relevant judgements of this court and amendments of the act on excise duties.
Although there is not any traceable direct link between these two sources of law, three cases of the Court of Justice of the European Union could be considered as cases with impact on the further amendments of the act on excise duties. However, the legislative response has not been fully in accordance with the European Union law and even clear enough sometimes.
Finally, this chapter contains the opinion on the reasons why it is hard to connect particular changes of law related to excise duties with the Court of Justice of the European Union case law in the Czech Republic. The used scientific methods are description, analysis and deduction.