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Evaluation study on the application of the provisions of the Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oil and kerosene
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Evaluation study on the application of the provisions of the Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oil and kerosene
Final report, volume I - Main text
Publication metadata
This report presents the results of the evaluation of Council Directive 95/60/EC1 on the fiscal marking of gas oil and kerosene (hereinafter, ‘Directive 95/60’ or simply the ‘Directive’). The purpose of the study is twofold, as it involves both a review the status of implementation of the Directive and an evaluation of whether the Directive has met the needs that it was designed to address.
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Published:
2018-01-31
Corporate author(s):
Directorate-General for Taxation and Customs Union
(
European Commission
)
,
Economisti Associati
Themes:
Taxation
Subject:
administrative control
,
application of EU law
,
diesel fuel
,
excise duty
,
mineral oil
,
tax harmonisation
PDF
ISSN
ISBN
978-92-79-79366-0
DOI
10.2778/25969
Catalogue number
KP-01-18-075-EN-N
PDF
ISBN
978-92-79-79366-0
DOI
10.2778/25969
Catalogue number
KP-01-18-075-EN-N
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