Evaluation of current arrangements for movements of excise goods released for consumption

Ramboll

No 58, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This Study evaluates the current arrangements for movements of excise goods that have been released for consumption (Chapter V of Council Directive 2008/118/EC) and proposes some careful recommendations in order to improve this type of trade. The Study covers intra-EU movements of excisable consignments between traders and distance selling of excise goods to private individuals. Personal purchases by travellers for their own use and transported by the traveller himself, in accordance with Article 32 of the Directive, are excluded from the scope of the study. The Study was prepared on the basis of data collected throughout written questionnaires, on line surveys and interviews with selected Member States administrations, economic operators and consumer organisations

Keywords: European Union; Community directive; tax on consumption; trade policy; distance selling; indirect tax; report (search for similar items in EconPapers)
Pages: 521 pages
Date: 2015-04
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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0058

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