| Author (Corporate) | European Commission |
|---|---|
| Series Title | COM |
| Series Details | (2013) 850 final (3.12.13) |
| Publication Date | 03/12/2013 |
| Content Type | Policy-making, Report |
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In the European Union, the most commonly applied excise duties are those on alcoholic beverages, manufactured tobacco products and energy products (motor fuels and heating fuels, such as diesel and gasoline, electricity, natural gas, coal and coke). All EU Member States apply excise duties to these three product categories and the basic rules, notably the structure of the taxes and minimum rates, are harmonized at EU level so as to prevent distortions of competition within the Internal Market in which controls of a fiscal nature at internal borders between Member States no longer exist. In order for the excise system in the internal market to function, general provisions that apply across the product categories are necessary. These provisions concern in particular the production, storage and movement between Member States of excise products. Also, a well-functioning administrative cooperation between Member States on all these excise duties is imperative if distortions are to be minimised and excises be correctly applied in cross-border situations. The product-specific excise legislation mentioned above is therefore integrated in a set of horizontal rules, laid down in various pieces of EU legislation on these aspects. The present report aims at assessing the functioning of these horizontal rules, in line with respective reporting obligations in the legislation, as regards two main aspects: It is thus a first ‘building-block’ of a formal economic evaluation planned by the Commission in the years to come which will also cover the whole set of other substantive legal rules laid down in Council Directive 2008/118/EC concerning the general arrangements for excise duty and review the functioning of the EU Excise Movement and Control System (EMCS), the computerised system for monitoring movements of excise goods under suspension of excise duty within the EU. It should be noted that the technicality of the matter makes it impossible to re-explain all underlying concepts and terms in this report. In this respect reference is made to the annexed Commission Staff Working Document and the explanations on the Commission’s dedicated websites. The Staff Working document elaborates on the issues presented in this report in all detail. |
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| Source Link | Link to Main Source http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2013:850:FIN |
| Related Links |
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| Subject Categories | Taxation |
| Countries / Regions | Europe |
