Navigation
Skip to Content
Study contributing to an impact assessment on Council Directive 2008/118/EC concerning the general arrangements for excise duty
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
Study contributing to an impact assessment on Council Directive 2008/118/EC concerning the general arrangements for excise duty
Final report
Publication metadata
This Study serves as the Final Report for the DG TAXUD Project “Study contributing to an Impact Assessment on Council Directive 2008/118/EC concerning the general arrangements for excise duty”, which was conducted under the Framework Contract no. TAXUD/2015/CC/32. The Study includes a baseline assessment of a series of issues that emerged from the previous evaluation of the Directive and analyses
how these problems may evolve if no action at the EU level is taken. The scope of work includes four main problem areas: customs-excise, duty paid business-to-business (B2B), exceptional situations, and low-risk movements. In addition to the main problem areas, this Study also analyses selected aspects concerning risk analysis and the movement of excise goods for private use. Moreover, the Study considers a set of 13 possible policy options designed to address these problems. It assesses their implementation cost and likely impacts, focusing on the impact on fraud, administrative and compliance costs/benefits, market functioning and SMEs. The evidence collected for this Study includes data gathered from various sources of both primary and secondary nature. The information gathered for estimating compliance and administrative costs comes mostly from the large scale interview programme of Member State authorities and economic operators. The estimation of the scale of different types of fraud is based on data mining techniques and indicators of discrepancies in various statistical and tax registers. Finally, the Study compares impacts alternative policy options applying a combination of a cost-benefit analysis (CBA) and a multi-criteria analysis (MCA) methodology.
View more
View less
Download and languages
Close
Available languages and formats
Download
X
Available languages and formats
English
(en)
pdf
Publication details
Related publications
Published:
2018-05-28
Corporate author(s):
Directorate-General for Taxation and Customs Union
(
European Commission
)
Personal author(s):
Wölfel, Elisabeth
;
Simonelli, Felice
;
Toczyński, Jan
;
Lirette, Paul
;
Seewald, Eduard
;
Poniatowski, Grzegorz
;
Śmietanka, Adam
;
Hartwell, Christopher
;
Winkler, Anne-Christin
;
Sidło, Katarzyna
;
Stecchi, Giulia Maria
;
Mirecka, Katarzyna
Themes:
Approximation of legislation
,
Taxation
Subject:
administrative formalities
,
alcoholic beverage
,
cost-benefit analysis
,
electrical energy
,
excise duty
,
free movement of goods
,
simplification of formalities
,
small and medium-sized enterprises
,
tax evasion
,
tax harmonisation
,
tax system
,
tobacco
PDF
ISSN
ISBN
978-92-79-72115-1
DOI
10.2778/7576
Catalogue number
KP-02-17-973-EN-N
PDF
ISBN
978-92-79-72115-1
DOI
10.2778/7576
Catalogue number
KP-02-17-973-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