Navigation
Skip to Content
Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption
DisplayLogo
Publications Office of the European Union
MainSearch
All collections
EU law
EU publications
EU official directory
Editorial Content
Summaries of Legislation
search
More
Advanced search
Browse by subject
Expert Search
Language Selector
български (bg)
español (es)
čeština (cs)
dansk (da)
Deutsch (de)
eesti keel (et)
eλληνικά (el)
English (en)
français (fr)
Gaeilge (ga)
hrvatski (hr)
italiano (it)
latviešu valoda (lv)
lietuvių kalba (lt)
magyar (hu)
Malti (mt)
Nederlands (nl)
polski (pl)
português (pt)
română (ro)
slovenčina (sk)
slovenščina (sl)
suomi (fi)
svenska (sv)
BasketSummary
0
X
Basket
x
items
X
This item has been added.
Qty:
x
€
x
Sub-total
€
x
Total
€
0.0
View basket
Checkout
MyPortal
Sign in
Navigation Menu
LAW
EU PUBLICATIONS
RESEARCH AND INNOVATION
OPEN DATA
PUBLIC PROCUREMENT
EU WHOISWHO
Navigation Menu
LAW
EU PUBLICATIONS
RESEARCH AND INNOVATION
OPEN DATA
PUBLIC PROCUREMENT
EU WHOISWHO
Publications Office of the EU
Help
Navigation Menu
Breadcrumb
Publication detail
Navigation Menu
AccessibilityTools
Maintenance EN
Please note that this website will be undergoing technical maintenance between 28 and 31 August. Consequently, users may experience instabilities and limited functionality. We apologise for the inconvenience.
Web Content Display (Global)
For a better user experience please update your browser or use
Chrome
or
Firefox
browser.
×
Publication Detail Actions Portlet
Utilities
Add to my publications
Create alert
Permanent link
Metadata RDF
(Opens New Window)
(Opens New Window)
Embed in website
More
Cancel
Rate this publication
Publication Detail Portlet
Publication detail
Home
EU publications
Download
Order
Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption
Final report
Publication metadata
This study was commissioned by the European Commission to evaluate the current arrangements for movements of excise goods that have been released for consumption (Chapter V of Council Directive 2008/118/EC). For this purpose, the specific objectives of the study are to: - Provide a clear picture of the current arrangements and procedures related to movements of excise goods between EU Member
States (movements between traders and distance sales); - Describe the national implementations of the current arrangements in each of the 12 sample Member States covered by this study; - Assess the extent to which Chapter V of Council Directive 2008/118/EC meets its objectives in terms of securing the revenues of tax administrations and ensuring the proper functioning of the internal market; - Formulate recommendations, firmly based on evidence and any good practices identified, on how best to address identified problems.
View more
View less
Download and languages
Close
Available languages and formats
Download
X
Available languages and formats
English
(en)
pdf
French
(fr)
pdf
Publication details
Related publications
Published:
2015-03-23
Corporate author(s):
Directorate-General for Taxation and Customs Union
(
European Commission
)
,
Ramboll Management Consulting A/S
Personal author(s):
Brix, Louise
;
Stener Pedersen, Henrik
;
Mørup, Christina
;
Lang, Tamara Celina
;
Beavor, Edmund
Themes:
Taxation
Subject:
directive (EU)
,
distance selling
,
indirect tax
,
report
,
tax on consumption
,
trade policy
PDF
ISSN
ISBN
978-92-79-44022-9
DOI
10.2778/558556
Catalogue number
KP-06-14-146-EN-N
PDF
ISBN
978-92-79-44022-9
DOI
10.2778/558556
Catalogue number
KP-06-14-146-EN-N
View more
View less
Publication Viewer
Document viewer
The document doesn't have a viewable format at this time
Go Back Widget
Back to list of results