The Report is divided in two volumes. Volume 1 focuses on the retrospective evaluation of Directive 2011/64/EU and includes five Sections as follows: - The remainder of Section 1 provides an overview of the background and context of the Assignment. - Section 2 presents the evaluation framework a...
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...
