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HomeStudy assessing articles 32 and 36 of Council Directive 2008/118/EC concerning the general arrangements for excise duty
Final report
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This study, commissioned by the Directorate-General Taxation and Customs Union (DG TAXUD) and the Directorate-General for Health and Food Safety (DG SANTE) of the European Commission, assesses Articles 32 and 36 of Council Directive 2008/118/EC concerning the general arrangements for excise duty. The study focuses on areas that were highlighted for further improvement in recent European Commission evaluations; the cross-border acquisition of excise products by private individuals, the cross-border distance selling of excise products by businesses to consumers, and the wholesale to retail sales of excise goods by a business in one Member State to a business in another. The study collects data from consumers, businesses and national authorities from across the European Union. This information is combined with other analysis to estimate the size and magnitude of the problems relating to the current arrangements. Potential policy responses are then identified and assessed using cost-benefit analysis. The study finds that further EU-Level action is justified in each area.
- Published:
- Themes: Taxation , Approximation of legislation
- Subject: administrative formalities , alcoholic beverage , cost-benefit analysis , electrical energy , EU Member State , excise duty , free movement of goods , report , simplification of formalities , small and medium-sized enterprises , tax evasion , tax harmonisation , tax system , tobacco
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| ISSN | ISBN 978-92-76-19112-4 | DOI 10.2778/9726 | Catalogue number KP-02-20-384-EN-N |
- Released on EU publications website:
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