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HomeEvaluation 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.
- Published:
- 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
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| ISSN | ISBN 978-92-79-44022-9 | DOI 10.2778/558556 | Catalogue number KP-06-14-146-EN-N |