| Author (Corporate) | Council of the European Union |
|---|---|
| Series Title | Official Journal of the European Union |
| Series Details | L 107, Pages 13-15 |
| Publication Date | 06/04/2022 |
| Content Type | Legislation, Policy-making |
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Summary: Directive (EU) 2022/543 - adopted by the Council of the European Union on 5 April 2022 - introducing amendments to Directive 2008/118/EC and Directive (EU) 2020/262 as regards tax-free shops situated in the French terminal of the Channel Tunnel. Further information: Directive 2008/118/EC introduced harmonised arrangements for products subject to excise duty in order to guarantee their free circulation. Council Directive (EU) 2020/262 laid down general arrangements for excise duty which is levied on the consumption of a number of goods. The Channel Fixed Link is a twin bored tunnel rail link, with an associated service tunnel, under the English Channel between Folkestone, United Kingdom (UK) and Coquelles, France, and terminal areas for control of access to, and leaving, the tunnels. Directive 92/12/EEC recognised the specific status of the Link and likened its situation to that of a port as regards the regime of tax-free shops. However, this provision was not carried over when tax-free sales between Member States of the European Union (EU) were abolished in 1999. Following the UK's withdrawal from the EU, the Link became a cross-border link between the EU and a third country. The draft Directive was tabled to provide travellers using the Link from France to the UK a set of tax-free facilities which are comparable to those available to persons travelling from an EU Member States to a third country by sea. The draft law was put forward by the European Commission on 16 December 2021. It was then adopted by the Council of the European Union on 5 April 2022. The Act was published in the Official Journal on 6 April 2022. |
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| Source Link | http://data.europa.eu/eli/dir/2022/543/oj |
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| Subject Categories | Taxation |
| Subject Tags | Tax Systems |
| Keywords | Excise Duties |
| International Organisations | European Union [EU] |
