THE CONSUMER OR THE TRADER – WHO DECIDES ON HOW A PRODUCT IS USED? An analysis of the application of excise duty exemptions under Directive 92/83/EEC to alcohol
Twenty-two years after adopting Directive 92/83/EEC, the European Commission initiated a review of the Directive because it did not correspond with the developments and the challenges, they pose for the alcohol sector. After six years of deliberation, amendments to Article 27.1. of the Directive en...
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| Format: | Article |
| Language: | English |
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Vilnius University Press
2023-04-01
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| Series: | Vilnius University Open Series |
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| Online Access: | https://www.zurnalai.vu.lt/open-series/article/view/32049 |