| Author (Corporate) | European Parliament: European Parliamentary Research Service |
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| Series Title | Briefing: Implementation Appraisal |
| Series Details | March 2018 |
| Publication Date | March 2018 |
| Content Type | Journal | Series | Blog, Policy-making |
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This briefing is one in a series of 'Implementation Appraisals' on the operation of existing EU legislation in practice. Each such briefing focuses on a specific EU law which is likely to be amended or reviewed, as foreseen in the European Commission's Annual Work Programme. Implementation Appraisals aim to provide a succinct overview of material publicly available on the implementation, application and effectiveness of an EU law to date – drawing on available input from the EU institutions and external organisations. They are provided to assist parliamentary committees in their consideration of the new proposals, once tabled.To ensure proper functioning of the internal market, Directive 2008/118/EC and related pieces of EU law seek harmonisation of the general conditions for charging excise duty on alcohol, tobacco and energy products. Disparities in the application of these rules can result in tax-induced movements of goods, loss of revenue and fraud. The REFIT initiative on general arrangements for excise duty, announced in the European Commission's work programme for 2018, intends to further harmonise and simplify provisions for the export, import and transit of excise goods, inter alia through automation of movement control procedures. |
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| Source Link | Link to Main Source http://libraryeuroparl.wordpress.com/ |
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| Countries / Regions | Europe |
