Legal forms of excise policy realization in Ukraine and EU member states
The article deals with the problems of the legal regulation of excise taxation under conditions of the EU-Ukraine Association Agreement signing. The theme actuality and its connection with important scientific and practical tasks have been substantiated. The theme scientific development degree has been determined. The research objective has also been formulated.
The norms of certain operating EU Council Directives (which determine the basic principles of excisable goods’ taxation regulating and rules of excise duties levy in the EU Member States) are analyzed in the major part of the article. In particular, it is underlined that the sphere of excise duties remained beyond the limits of harmonization process in the EU Member States for a long time. However divergences in the EU Member States’ excise duties system not only distorted a competition but also hindered to the normal functioning of the EU internal market.
It is found out that in this connection the European Commission suggested to set unified excise duties rates on beer, wine and other alcoholic beverages in all Community. However such idea was accepted by none of the EU Member States. It is mentioned that a compromise in this situation became the adoption of Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages, which set only minimum rates for the EU Member States.
It is revealed that only three categories of goods have been harmonized at the Community level: alcohol and alcoholic beverages; manufactured tobacco; energy products. It is stated that the EU excise duties legislation was mostly formed in connection with the of internal market foundation on January, 1 in 1993, which envisaged abolition of internal tax borders between the EU Member States.
At the same time attention was paid to the fact that requirements of Council Directive 2008/118/EU of 16 December 2008 concerning the general arrangements for excise duty
and repealing Directive 92/12/EEC were partly taken into account during preparation of Chapter VI «The Excise Tax» of the Tax Code of Ukraine. It is separately emphasized that the provisions of the mentioned Directive, which remained unrealized in the domestic legislation, must be implemented during 2 years after EU Ukraine Association Agreement going into effect by the data of Department of cooperation with the European Union, the Ministry of economic development and trade of Ukraine.
Possibilities of borrowing positive experience of the EU Member States are determined in relation to a structure and rates of excise duties on manufactured tobacco foreseen by the Council Directive 2011/64/EU in the national tax system.
On the basis of analysis of the positions formulated in scientific literature and legal analysis of acquis communautaire in the field of excise taxation the conclusion has been drawn that in the future Ukraine needs to bring to conformity its own tax legislation with the standards of the European Union. The main reason of it is aspiration of our state to sign the EU Ukraine Association Agreement which envisages creation of Deep and Comprehensive Free Trade Area.
Lukychev K. E. Pravovoe rehulyrovanye aktsyznoho oblozhenyia alkoholnoi y tabachnoi produktsyy v Rossyiskoi Federatsyy: avtoref. dys. na soyskanye uchenoi stepeny kand. yuryd. nauk : spets. 12.00.14 «Admynystratyvnoe pravo, fynansovoe pravo, ynformatsyonnoe pravo» / K. E. Lukychev. – M., 2007. – 20 s.
Pro zatverdzhennia planu zakhodiv shchodo vykonannia u 2013 rotsi Zahalnoderzhavnoi prohramy adaptatsii zakonodavstva Ukrainy do zakonodavstva Yevropeiskoho Soiuzu : Rozporiadzhennia № 157-r : stanom na 25 bereznia 2013 r. // Uriadovyi kur’ier. – 2013. – № 71.
Council Directive 92/84/EEC of 19 October 1992 on the approximation on the rates of excise duty on alcohol and alcoholic beverages // Official Journal. – № L 316. – 1992. – P. 29.
Horianska T. V. Mekhanizm unifikatsii aktsyznoho zboru v suchasnykh ekonomichnykh systemakh / Horianska T. V. // Derzhava ta rehiony. Seriia: Ekonomika ta pidpryiemnytstvo. – 2009. – № 7. – S. 68–72.
Vovk T. Podatkovi aspekty prava SOT ta acquis YeS. Oriientyry podatkovoi reformy v Ukraini / Vovk T., Vodiannikov O., Konovalenko I. – Kh. : Konsum, 2003. – 960 c.
Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages // Official Journal. – № L 316. – 1992. – P. 21–27.
Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene // Official Journal. – № L 291. – 1995. – P. 46–47.
Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity // Official Journal. – № L 283. – 2003. – P. 51–70.
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC // Official Journal. – 2009. – № L 9. – P. 12–30.
Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification) // Official Journal. – 2009. – № L 176. – P. 24–36.
Commission Regulation (EC) № 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty // Official Journal. –1993. – № L 288. – P. 12–15.
Commission Regulation (EC) № 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty // Official Journal. –2009. – № L 197. – P. 24–64.
Podatkovyi kodeks Ukrainy : stanom na 1 zhovtnia 2013 r. // Ofitsiinyi visnyk Ukrainy. – 2010. – № 92. – T. 1. – St. 3248.
Domovlenosti shchodo spivrobitnytstva u sferi opodatkuvannia v ramkakh Uhody pro asotsiatsiiu mizh Ukrainoiu ta YeS [Elektronnyi resurs]. – Rezhym dostupu : www.ucipr.kiev.ua/userfiles/taxation.doc.