Exercise 3. Find a word in the text that matches each definition below. The words appear in order.

1. (two words) A tax on some types of goods such as alcohol, cigarettes, or petrol paid to a national or state government.                                __________

2. An official permission to do or to have something                __________

3. Happening in addition to an intended result, often in a way that is complicated or not obvious                                                                                      __________

4. To move something to a different place or position              __________

5. To notice or understand the difference between two things, or to make one person or thing seem different from another                                    __________

6. (two words) The price that customers pay for goods in stores   __________

7. A single object, especially one that is for sale or is bought             __________

8. Result, level, or situation that an organization or group wants or plans to achieve

                                                                                                  __________

9. Having an effect on or involving a large number of people             __________

10. Without taking any notice of or being influenced by; not prevented by

                                                                                                  __________

 

Exercise 4. Sentence completion.

Read the sentences and complete them with the following words.

income            constitutional sin taxes          activity  

statutory          goods                       person             manufactured

 

1. A percentage levied on manufacture, sale, or use of locally produced _______ (such as alcoholic drinks or tobacco products).

2. In India, almost all _________ products are included for excise duty.

3. A percentage tax levied on a company’s revenue, instead of (like income tax) on the company’s ________.

4. Canada has some of the highest rates of taxes on cigarettes and alcohol in the world. These are sometimes referred to as _________.

5. A fixed tax levied on an _________ or occupation, such as the license fee charged from attorneys, doctors, and other professionals. Also called excise tax.

6. In the United States, the term “excise” has at least two meanings:

    (A) any tax other than a property tax or capitation (i.e., an excise is an indirect tax in the __________ law sense);

    (B) a tax that is simply called an excise in the language of the statute imposing that tax (an excise in the ________ law sense).

7. Capitation is charge, fee or a tax levied on per head (per _______) basis.

Exercise 5. Text completion.

a) Read this article about excise duties in the EU in which some sentences are missing.

General overview

________________ (1). As tax controls at the borders between Member States were abolished, common rules were needed to facilitate cross-border trade in certain products and to prevent competitive distortions. Therefore, EU legislation was adopted to ensure that excise duties for certain products were applied in the same way, and to the same products throughout the Single Market, and that Member States applied (at least) a minimum rate of excise duty.

In the EU, Member States must apply excise duties to:

• Alcohol;
• Tobacco;
• __________________(2);

EU legislation on excise duties includes:

• Definition of product categories and how the tax should be applied to them;
• Minimum rates that must be applied;
• Scope for possible exemptions;
• General rules for producing, storing and moving these goods around the EU.

Excise Duties: Alcohol

EU excise duty rules for alcohol aim to prevent trade distortions in the Single Market, ensure fair competition between businesses, and reduce administrative burdens for operators. ______________________ (3).

EU legislation on excise duties for alcohol and alcoholic beverages covers:

a) The rates and structure of excise duties for alcoholic beverages;

b) _______________________________(4).

c) Specific provisions for traditional and locally produced products in certain Member States.

Alcohol and alcoholic beverages are also subject to the common provisions for excisable goods under EU.

Excise Duties: Tobacco

EU excise duty rules for tobacco products aim to prevent trade distortions in the Single Market, ensure fair competition between businesses, and reduce administrative burdens for operators.

________________ (5).

EU legislation on excise duties for manufactured tobacco defines the categories of manufactured tobacco to be taxed (cigarettes and other tobacco products), lays down the principles of taxation and sets the minimum rates to be applied.

Manufactured tobacco is also subject to the common provisions for excisable goods under EU law.

 

b) Match these sentences (A-E) with the gaps in the article (1-5).

A  Increasingly, excise duties are also seen as a means of supporting other policies, such as health policies.

    B  Energy.

C  The rules for alcohol not intended for human consumption.

D  EU legislation on excise duties was largely prompted by the launch of the Single Market in 1993.

E  Increasingly, excise duties for tobacco are also seen as a means of supporting other policies, particularly health policies.

 

Exercise 6.