Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption : executive summary

This study was commissioned by the European Commission to evaluate the current arrangements for movements of excise goods that have been released for consumption (Chapter V of Council Directive 2008/118/EC). For this purpose, the specific objectives of the study are to: - Provide a clear picture of the current arrangements and procedures related to movements of excise goods between EU Member States (movements between traders and distance sales); - Describe the national implementations of the current arrangements in each of the 12 sample Member States covered by this study; - Assess the extent to which Chapter V of Council Directive 2008/118/EC meets its objectives in terms of securing the revenues of tax administrations and ensuring the proper functioning of the internal market; - Formulate recommendations, firmly based on evidence and any good practices identified, on how best to address identified problems.