The article analyses the legal regulation of the application of indirect taxes and save value added tax to electricity. The first part of the article is devoted to the analysis of the relationship between the tax and energy policies in the European Union. The second part investigates the legal regulation of the application of indirect taxes, save value added tax, to electricity, and the third part analyses the legal regulation of the taxation of electricity in Lithuanian legal acts. The analysis allows to conclude that neither tariffs nor procedures of taxation of electricity by indirect taxes, save value added tax, are harmonized among the member states. This creates additional barriers for electricity trade among the states.
|Number of pages||8|
|Publication status||Published - 2007|
ASJC Scopus subject areas
- Energy Engineering and Power Technology
- Energy (miscellaneous)
- Geotechnical Engineering and Engineering Geology