Report from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the rates of excise duty applied on alcohol and alcoholic beverages
| Alternative title: | presented pursuant to article 8 of Council directive 92/84 EEC on the approximation of excise duty on alcohol and alcoholic beverages |
|---|---|
| Year of publication: |
2004-05-26
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| Institutions: | Europäische Kommission / Generaldirektion Steuern und Zollunion ; European Commission / Directorate General for Taxation and Customs Union |
| Published in: | |
| Subject: | Alkoholsteuer | Alcohol tax | Europapolitik | European policy | 1993 - 2004-05-01 |
- SUMMARY
- A. The rates of excise duty on alcohol and alcoholic beverages
- B. The structure of excise duty on alcohol and alcoholic beverages
- 1. Introduction
- 1.1. The Community excise system
- 1.2. Excise duty on Alcoholic beverages
- 2. Examination of the structure and rates of excise duty
- 2.1. General remarks
- 2.2. First Commission report
- 3. Scope of the present (second) report
- 3.1. General
- 3.2. Functioning of the Internal Market
- 3.3. Competition between alcoholic beverages
- 3.4. The real value of the rates
- 3.5. The wider objectives of the Treaty
- 3.5.1. Health and social policy
- 3.5.2. Agricultural policy
- 3.5.3. The enlargement of the European Union
- 3.6. The examination period
- 4. The structure of excise duty applied to alcoholic beverages
- 4.1. Different treatment of wine and sparkling wine
- 4.2. Adapt the CN (Customs Nomenclature) codes used to define the product categories
- 4.3. Classification of products for excise purposes
- CONCLUSIONS
- ANNEX A
- ANNEX B1
- ANNEX B2
- ANNEX B3
- ANNEX B4
- ANNEX C
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