Abstract
The European Union is the product of a unification process which is most highly advanced in the taxation area. The excise duties area represents a highly important element for the European taxation system because much of the competences are transferred at a European level. Moreover, the excise duties play an important role in the completion process of the single market, objective which was set by the White Paper of 1985. The aim of the present article is to prepare an assessment related to the functioning of the excise duties at the European level and to present the relationship between the European Union with the member states, including the possibility to complete the unification process of the single market. The foundation of the topic will be based on the European Union Court of Justice case law, as well as on the case law of the Romanian tax disputes courts of justice.
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