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Tax stamping of spirits in the member states of the European Union
 Doubková, Anna ; Svátková, Slavomíra (advisor) ; Eisenwort, Lukáš (referee)
This bachelor's thesis deals with the comparison of the tax stamping systems in the EU member states. The aim is to identify the particular systems of tax stamping of spirits and to analyse common and differential characters on the basis of this information. The acquis communautaire is not uniform in this issue, it is necessary to arise from the tax laws in these states. Generally, it is valid that a system of tax stamping of spirits is an efficient precaution against the spirit fraud and it protects the spirit market from the entry of counterfeited goods.
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