| Author (Corporate) | European Commission: Press and Communication Service |
|---|---|
| Series Title | Press Release |
| Series Details | IP/04/452 (2.4.04) |
| Publication Date | 02/04/2004 |
| Content Type | News |
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The European Commission has put forward a proposal to simplify and liberalise the rules on intra-EU movements of products (mainly alcohol) on which excise duty has already been paid in a Member State. For private individuals, the proposal aims to clarify the existing rules on moving goods from one Member State to another, and to bring them more into line with the internal market principle that products acquired by private individuals for their own use should be taxed in the Member State in which they are bought. For goods moved for commercial purposes, the Commission proposes to maintain the basic principle that excise duty is payable in the Member State of destination, but to harmonise and simplify the procedures to be followed in that Member State. The Commission has found that both traders and European citizens find it difficult to comply with the law on excise duty in the Member State of destination. Since this situation is unacceptable in an Internal Market, the Commission wants to change the rules. |
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| Source Link | Link to Main Source http://europa.eu/rapid/pressReleasesAction.do?reference=IP/04/452&format=HTML&rapid=0&language=EN&guiLanguage=en&display= |
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| Subject Categories | Taxation |
| Countries / Regions | Europe |
