Taxation and customs union

Public consultation on general arrangements for excise duty - harmonisation and simplification

Title

Open public consultation on general arrangements for excise duty – harmonisation and simplification

Policy field

Taxation and Customs

Target groups

This consultation is intended to gather the views of EU citizens, economic operators and other stakeholders on a set of possible options for the revision of Council Directive 2008/118/EC.

Period of consultation: From 11/04/2017 to 04/07/2017

Objective of the consultation

Council Directive 2008/118/EC sets out the general procedures for the holding and movement of excise goods (alcohols and alcoholic beverages, manufactured tobacco products, energy products) in the European Union (EU). It also explains the procedures for deferring payment of excise duty available to authorised traders who hold or move excise goods.

Two external evaluation studies of the Directive were carried out between 2014 and 2016. Based on these studies a Report evaluating the functioning of the Directive will be submitted to the European Parliament and the Council. According to the Commission report, there might be scope to improve Directive 2008/118/EC in order to reduce administrative burden for both Member States and economic operators and reduce distortions in the internal market.

On 23 March 2017 the European Commission published an Inception Impact Assessment providing the background and a first description of the problems and possible policy options under analysis.

This consultation is intended to gather the views of EU citizens, economic operators and other stakeholders on a set of possible options for the revision of Council Directive 2008/118/EC.

How to submit your contribution


Click here to answer the survey.

In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Transparency Register and subscribing to its Code of Conduct.

The Commission will deal with contributions and personal data according to the Specific Privacy Statement attached to this consultation.

The submissions and a simplified statistics report of the results of the public consultation will be published after the consultation period is over.

The contributions reflect the views only of the authors, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

Next steps

The Commission will analyse the content of the contributions received and produce a synopsis report of the entire consultation result. The synopsis report will be an integral part of the Impact Assessment report, which is scheduled for publication in the fourth quarter of 2017.

Contact details:

Responsible service

 

DG TAXUD – Directorate C – Indirect Taxation

Unit C2 Indirect Taxes other than VAT

Email

TAXUD-C2-EXCISE-MOVEMENTS@ec.europa.eu

Postal address

European Commission
Directorate-General for Taxation and Customs Union
Rue de Spa 3, Office 5/84

B-1049 Brussels

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Results of consultation and next steps

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Protection of personal data

Specific Privacy Statement