• 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