EXCISE IN TAX PRACTICE IN THE EUROPEAN UNION

Special taxes on consumption is one of the oldest forms of taxation. The preference has been linked to their use for the collection facilities. Long established as fixed amounts per unit , they were easier to control especially for products such as oil , where production and distribution is highly concentrated or products subject to a monopoly , as if tobacco ( in France) or alcohol ( in some Nordic countries ) . Despite a strong tendency to focus on the three products (alcohol, tobacco and hydrocarbons) were maintained in many countries specific taxes considered obsolete. It is considered legitimate overcharge abuse alcohol and tobacco consumption because directly affects not only the health of the consumer but also those around you and involve significant expenditures from the budget to finance the costs of combating the effects of this large consumption, more than the proceeds realized by excising these products.