Council Directive (EU) 2020/1151 amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

Author (Corporate)
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Series Details L 256, Pages 1-10
Publication Date 05/08/2020
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Summary:

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.

Further information:

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.

Source Link http://data.europa.eu/eli/dir/2020/1151/oj
Related Link(s)
Commentary and Analysis
Brewers of Europe: Media Centre, 31/07/2020: Brewers’ response to the Council’s adoption of a new EU Directive on the structure of alcohol excise duties https://brewersofeurope.org/site/media-centre/post.php?doc_id=995

News
EurActiv, 20/05/2019: Romania torpedoes EU deal on alcohol excise duties over moonshine https://www.euractiv.com/section/economy-jobs/news/romania-torpedoes-eu-deal-on-alcohol-excise-duties-over-moonshine/

Official
EUR-Lex: COM(2018)334: Proposal for a Directive amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=COM:2018:334:FIN
EUR-Lex: SWD(2018)258: Executive summary of the impact assessment https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2018:258:FIN
EUR-Lex: SWD(2018)259: Impact assessment https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2018:259:FIN
European Parliament: Legislative Observatory: Procedure File for Proposal on Alcohol and alcoholic beverages: harmonisation of the structures of excise duties https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2018/0173(CNS)
European Parliament: Legislative Train Schedule: Amendment to Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages https://www.europarl.europa.eu/legislative-train/theme-an-economy-that-works-for-people/file-alcohol-and-alcoholic-beverages-structures-of-excise-duties/05-2020
European Commission: DG Taxation and Customs Union: Excise Duty on Alcohol https://ec.europa.eu/taxation_customs/business/excise-duties-alcohol-tobacco-energy/excise-duties-alcohol_en
European Commission: Press Release, 25/05/2018: Commission tables update of rules governing alcohol excise duties https://ec.europa.eu/commission/presscorner/detail/en/IP_18_3835
Council of the European Union: Press Release, 24/06/2020: Excise duty: provisional agreement on modernised taxation rules for alcohol https://www.consilium.europa.eu/en/press/press-releases/2020/06/24/excise-duty-provisional-agreement-on-modernised-taxation-rules-for-alcohol/
European Commission: Press Release, 30/07/2020: Excise duties: Commission welcomes agreement on rules governing alcohol https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1429

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