| Author (Corporate) | European Commission |
|---|---|
| Series Title | COM |
| Series Details | (2016) 676 final (28.10.16) |
| Publication Date | 28/10/2016 |
| Content Type | Policy-making, Report |
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Summary: The European Commission released on 28 October 2016 a Report comprising the results and conclusions of the evaluation conducted to Directive 92/83/EEC on the structures of excise duties on alcohol and alcoholic beverages, in the framework of its REFIT initiative. Further information: Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages were agreed in 1992. They set out common definitions of alcoholic products that are subject to the duty and ensure that all Member States treat the same products in the same way. They also specify the method to calculate duty on alcoholic products and the criteria for products to benefit from reduced rates or exemptions. |
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| Source Link | http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2016:676:FIN |
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| Subject Categories | Business and Industry, Taxation |
| Countries / Regions | Europe |
