Elektros energijos apmokestinimo koreguojančiais mokesčiais reglamentavimas Europos Sa̧jungos ir Lietuvos teisės aktuose

Translated title of the contribution: The regulation of indirect electricity taxes in the legal acts of the European union and Lithuania

Research output: Contribution to journalArticle

Abstract

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.

Original languageLithuanian
Pages (from-to)68-75
Number of pages8
JournalEnergetika
Volume4
Issue number4
Publication statusPublished - 2007

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Taxation
European Union
electricity
Electricity
energy policy
tax
regulation
Energy policy
legal regulation

ASJC Scopus subject areas

  • Energy Engineering and Power Technology
  • Energy (miscellaneous)
  • Geotechnical Engineering and Engineering Geology

Cite this

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title = "Elektros energijos apmokestinimo koreguojančiais mokesčiais reglamentavimas Europos Sa̧jungos ir Lietuvos teisės aktuose",
abstract = "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.",
keywords = "Electricity, Tax to electricity",
author = "Saule Milčiuviene",
year = "2007",
language = "Lithuanian",
volume = "4",
pages = "68--75",
journal = "Energetika",
issn = "0235-7208",
publisher = "Lithuanian Academy of Sciences Publishers",
number = "4",

}

TY - JOUR

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AU - Milčiuviene, Saule

PY - 2007

Y1 - 2007

N2 - 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.

AB - 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.

KW - Electricity

KW - Tax to electricity

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SN - 0235-7208

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