Excise Sanction System at the Time of Dualism and Now

Abstract

Excise tax has a convoluted history. The current regulation roots in the excise duties of the 19th century and other consumption taxes concerning trade lottery, salt and spirits among other state monopolies. After the spread of tobacco in Europe, excise duties on tobacco appear. The present study is based on the thesis that today’s excise sanction  system is based on 19th-century excise law institutions and related regulations. Consequently, there is a strong similarity between today’s and former excise sanctions.