Wednesday, April 19, 2017
The European Commission has launched a consultation on possible options for changing the rules on the structures of excise duty applied to alcohol and alcoholic beverages.
Council Directive 1992/83/EC defines and classifies various types of alcoholic products, along with the products subject to excise duty. It details the methods by which the duty must be charged (i.e. how the duty is calculated), and provides exemptions from duty. In addition, it gives member states the discretion to provide reduced rates in certain circumstances.
An October 2016 report compiled by the European Commission concluded that there may be scope to improve the Directive and reduce the administrative burden for member states and economic operators, and reduce distortions in the internal market. In March 2017, the Commission published an Inception Impact Assessment, which outlines possible options for reform.
The assessment identified the following problems:
The Commission will analyse the contributions received and produce a synopsis report of the consultation process. The final Impact Assessment report is due for publication in the final quarter of 2017.
The consultation closes on July 7.