Excise Tax on Alcohol According to Legal Law of Slovak Republic In Terms Of Eu Secondary Law Transposition / Spotrebná Daň Z Liehu V Právnom Poriadku Slovenskej Republiky Z Hľadiska Transpozície Sekundárneho Práva Eú

Abstract Distilling industry is among the traditional sectors of the food industry. It is a significant producers of agricultural primary production and the most stable component of demand in the labour market. Among all the sectors of the food industry, however, it is subject to the greatest extent of the regulation of the business by state, when a crucial component of regulation is the legal regulation of the selection of the excise tax on alcohol. Given the considerable degree of regulation of excise taxes on alcoholic beverages by one of the secondary law of the EU, it is considered appropriate to assess the level of transposition of basic elements of excise tax on alcohol, as defined by literature, into the legal order of the Slovak Republic. Abstrakt Liehovarnicky priemysel patri medzi tradične odvetvia potravinarskeho priemyslu. Je vyznamnym spracovateľom poľnohospodarskej prvovyroby a stabilnou zložkou dopytu na trhu prace. Z pomedzi všetkych odvetvi potravinarskeho priemyslu však podlieha najvyššej miere regulacie podnikania zo strany štatu, keď rozhodujucou zložkou regulacie je pravna uprava vyberu spotrebnej dane z liehu. Vzhľadom na značnu mieru regulacie spotrebnych dani z alkoholickych napojov sekundarnym pravom EU považujeme za vhodne zhodnotiť uroveň transpozicie zakladnych prvkov spotrebnej dane z liehu, tak ako ich vymedzuje odborna literatura, do pravneho poriadku SR