Proposal for a Directive laying down the general arrangements for excise duty (recast)

Directive 2008/118/EC sets out general arrangements for goods subject to excise duty, with particular emphasis on the production, storage and movement of excise goods between Member States. The main objective of the Directive is to allow the free movement of goods while at the same time ensuring that the correct tax debt is ultimately collected by the Member States.

Directive 2008/118/EC has been substantially amended several times and further amendments are to be made. The Directive also contains several references to outdated legislation which should be updated at the same time. Consequently the Commission has decided to recast the Directive in the interest of clarity.

• Primary Source

EUR-Lex: SWD(2018)260: Impact assessment https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2018:260:FIN

EUR-Lex: SWD(2018)261: Executive summary of the impact assessment https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2018:261:FIN

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