|Author (Corporate)||Council of the European Union|
|Series Title||Official Journal of the European Union|
|Series Details||L 256, Pages 1-10|
Directive (EU) 2020/1151 - adopted by the Council of the European Union on 29 July 2020 - introducing a number of amendments to Directive 92/83/EC concerning the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.
Directive 92/83/EC sets out the European Union's rules for taxes on alcohol and alcoholic drinks, the categories subject to taxes and the basis on which the tax (duty) is calculated. An assessment conducted over the implementation of this legal act concluded that the Directive did not keep pace with the challenges and opportunities offered by technology and development within the alcohol industry. Some problems were identified and persisting inefficiencies caused potential distortions of the internal market.
The findings of the evaluation were taken into account in a report submitted by the European Commission to the Council of the European Union in October 2016, which later in December supported a review to the Directive. The European Commission adopted the draft law on 25 May 2018, aimed at improving the regulatory framework accordingly. The plenary of the European Parliament - consulted only on tax matters - adopted its report on the proposal on 24 October. The Council of the European Union held a number of discussions on this matter and eventually reached an agreement on 29 July 2020. The Directive was published in the Official Journal on 5 August 2020.
|Subject Categories||Business and Industry, Taxation|
|Subject Tags||Food | Drinks, Tax Revenue|
|International Organisations||European Union [EU]|