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Operation of a Distillery and Related Excise Duties
Svobodová, Soňa ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The diploma thesis is devoted to the issue of excise duty on alcohol in distillery in the Czech Republic. It describes the different steps from the perspective of a legal framework, experience, and customs authority. These activities are arranged chronologically in a methodical guide for distillery and demonstrated in a model example. The diploma thesis identifies challenging area caused by the implementation of the legislation into practice and suggests solutions.

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