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Study on Council Directive 2008/118/EC: The General Arrangements for Excise Duty. Final Report Volume 1 – Main Text. 23 July 2018. CEPS Special Report, July 2018

Hartwell, Christopher and Poniatowski , Grzegorz and Sidło , Katarzyna and Simonelli, Felice (2018) Study on Council Directive 2008/118/EC: The General Arrangements for Excise Duty. Final Report Volume 1 – Main Text. 23 July 2018. CEPS Special Report, July 2018. UNSPECIFIED.

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    Abstract

    CEPS was a partner in a major study commissioned by the European Commission on the general arrangements for excise duty. This study includes a baseline assessment of a number of issues that emerged from the previous evaluation of the Council Directive 2008/118/EC concerning the general arrangements for excise duty. It considers how these problems may evolve if no action is taken at EU level. The work covers four main problem areas: customs-excise, duty paid business-to-business (B2B), exceptional situations, and low risk movements. In addition, the study analyses aspects of risk analysis and the movement of excise goods for private use. The study then identifies 13 possible policy options to address the problems detected. It assesses implementation costs and the likely impacts of each option, focusing on the impact on fraud, administrative and compliance costs/benefits, market functioning and SMEs. Finally, it compares alternative policy options, applying a combination of a cost-benefit analysis (CBA) and a multi-criteria analysis (MCA) methodology

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    Item Type: Other
    Additional Information: doi: 10.2778/7576
    Uncontrolled Keywords: administrative formalities, alcoholic beverage, cost-benefit analysis, electrical energy, excise duty, free movement of goods, simplification of formalities, small and medium-sized enterprises, tax evasion, tax harmonisation, tax system, tobacco
    Subjects for non-EU documents: EU policies and themes > External relations > international economy
    EU policies and themes > Policies & related activities > economic and financial affairs > Single Market > capital, goods, services, workers
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Series: Series > Centre for European Policy Studies (Brussels) > CEPS Special Reports
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 31 Jul 2018 09:17
    Number of Pages: 326
    Last Modified: 03 Aug 2018 10:46
    URI: http://aei.pitt.edu/id/eprint/94322

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