Open public consultation on general arrangements for excise duty – harmonisation and simplification
Taxation and Customs
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
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.
DG TAXUD – Directorate C – Indirect TaxationUnit C2 Indirect Taxes other than VAT
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Results of consultation and next steps
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