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Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption
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Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption
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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.
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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
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