Vladyka S. Legal Regulation of Indirect Taxation in the European Union.

The dissertation is dedicated to the study of theoretical and methodological grounds and peculiarities of legal regulation of indirect taxation within the European Union. The prerequisites for the formation of a unified approach to the regulation of indirect taxes in the EU, the principles of indirect tax harmonization in the EU are researched. Given the economic background of European integration specific attention is paid to stages thereof in the light of tax harmonization, id est free trade area, customs union, internal market, economic and monetary union, political union. Three groups of principles of indirect tax harmonization are the following: general principles governing the nature of EU law (direct effect and primacy of EU law); institutional principles (principle of empowerment, principle of unanimity, proportionality and subsidiarity); fiscal principles (non-discrimination, fiscal neutrality, tax competition, equality, flexibility, consistency, efficiency). The sources of legal regulation of VAT collection and excise duties on alcohol, tobacco, energy products and electricity in the European Union are analyzed. Particular attention is paid to the EU directives, regulations as well as case-law of EU Court of Justice in the above field. The importance of indirect taxes in the EU is emphasized. Current trends of EU law in the area of indirect taxation development and improvement are studied. Treaty and institutional mechanisms for the harmonization of Ukrainian legislation with the requirements of EU tax law are studied. Legal grounds and areas of harmonization of legal regulation of VAT and excise duties in Ukraine with the EU requirements are determined. Possible future steps in this regard are determined.