THE HARMONIZATION OF UKRAINIAN LEGISLATION ON EXCISE TAXATION OF TOBACCO PRODUCTS WITH EU LAW TAKING INTO ACCOUNT A CASE LAW OF THE EU COURT

Abstract

Signing the Association Agreement between the European Union and Ukraine, as well as acquiring the status of a candidate for EU membership, obliges our state to harmonize national legislation with the norms of EU law. The implementation of EU Council directives on excise taxation of tobacco products in Ukraine is of great importance. The article is dedicated to the legal regulation analyzing of excise taxation of tobacco products in Ukraine, compliance of tax legislation with the provisions of EU directives on excise taxation of tobacco products. The case law of the EU Court regarding the interpretation of the provisions of the EU Directives on the approximation of laws, subordinate legal acts and administrative provisions of the member states regarding the production and sale of tobacco products have been studied. The analysis of the draft laws of Ukraine registered in the Supreme Council of Ukraine regarding the introduction of an electronic system of circulation of excise goods, an electronic excise stamp and the establishment of fines for violations in this area has been carried out. The authors have determined the possibilities of borrowing the positive experience of the European Union states and making changes to the current tax legislation of Ukraine. It has been established that the harmonization of the Ukrainian legislation on excise taxation of tobacco products with EU law involves the adoption of relevant laws, as well as the introduction of information systems as a result of this harmonization, for more accurate forecasting of revenues to the budget from the payment of excise tax, increasing the transparency of the procedures for the circulation of excise goods and the payment of excise duty tax from their implementation, the costs reducing of this tax administering, as well as improving the interaction of control bodies with taxpayers.