AKCYZA W ORZECZNICTWIE EUROPEJSKIEGO TRYBUNAŁU SPRAWIEDLIWOŚCI

Abstract

The article deals with the verdicts issued by the European Court of Justice concerning excise taxation. The ECJ is gaining in significance in the area of taxation. Initially, the interest of the ECJ focused on unifying VAT across the community o f the 1970s but then the excise unification in the EU as o f the 1st o f January 1993 gave rise to new tax lawsuits. Since the unification of the excise regulations was only limited in scope, the ECJ’s verdicts comprehensively concern all taxed goods and such excised goods as alcohol, tobacco, and mineral oil. The article presents the various types o f tax suits brought to the ECJ, the total view o f judicial decisions and the underlying taxation doctrine.