somes

General arrangements for excise duty (recast)

Summary

This report concerns a proposal to update the rules regarding excise duties on goods like alcohol, tobacco, and energy products. The goal is to simplify existing laws and improve the automation of tax-related movements across EU borders.
10 27.02.2020
Other
trade
energy
economy
taxation
public administration

Key points

  • The proposal updates the general rules for goods subject to excise duty, including energy products, alcohol, and tobacco.
  • There is a focus on improving how excise procedures align with customs procedures across Member States.
  • The proposal introduces automation for the movement of goods that have already been cleared for consumption within the EU.
  • New options are provided for businesses to use tax representatives when sending goods to non-business recipients in other countries.
Documents (PDFs)
REPORT on the proposal for a Council directive laying down the general arrangements for excise duty (recast) General arrangements for excise duty (recast) *
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