Regulating the Right of Entrepreneurial Freedom in the Area of Liquid Fuel in Estonia and Across European Countries

Abstrakti

Writing on the topic of regulating the right of entrepreneurial freedom in the area of liquid fuel is motivated by doubts and potential conflicts with the principle of legal certainty arising from section 10 of the Constitution upon legal regulation of the area of liquid fuel, by the effect of the regulation on the formation of monopolies, slowdown in the development of technology and reduction of tax evasion. It is important to find legal solutions in the area of liquid fuel that are less restrictive and less burdensome for business than security deposit requirements, thus enabling filling stations to design the procedure for submitting information associated with automotive fuel and increasing the liability based on the reliance of the handlers. Establishing the qualification requirements of a person renders restricting business less burdensome, makes taxation with excise duty more precise and enables identifying persons who engaged in value added tax evasion.