The overarching objective of this study is to provide input to the impact assessment accompanying a legislative proposal on the revision of the DETREG. Specifically, the study should: • Update the problem analysis from the Evaluation of DETREG, providing quantitative and qualitative evidence...

The overarching objective of this study is to provide input to the impact assessment accompanying a legislative proposal on the revision of the DETREG. Specifically, the study should: • Update the problem analysis from the Evaluation of DETREG, providing quantitative and qualitative evidence...

The overarching objective of this study is to provide input to the impact assessment accompanying a legislative proposal on the revision of the DETREG. Specifically, the study should: • Update the problem analysis from the Evaluation of DETREG, providing quantitative and qualitative evidence...

The EU's responsibility in the area of excise duties is established in Article 113 of the Treaty on the Functioning of the European Union1: "the Council shall adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to...

The European Union's e-Customs initiative is a project initiated by the European Commission that aims to replace paper-format customs procedures with EU-wide electronic ones. The project's objectives are to enhance security at the EU's external borders, to ensure the proper collection of customs...

Almost 99% of all intra-EU movements of excise duty goods take place under suspension of excise duty. Annually, this amounts to approximately 3.5 million individual movements of energy, alcohol and tobacco products with a total financial value of EUR 270 billion and associated excise duty of EUR...

Almost 99% of all intra-EU movements of excise duty goods take place under suspension of excise duty. Annually, this amounts to approximately 3.5 million individual movements of energy, alcohol and tobacco products with a total financial value of EUR 270 billion and associated excise duty of EUR...

The European Union's e-Customs initiative is a project initiated by the European Commission that aims to replace paper-format customs procedures with EU-wide electronic ones. The project's objectives are to enhance security at the EU's external borders, to ensure the proper collection of customs...

The present study aims at evaluating the current EU legislation imposing excise duties on tobacco products (Directive 2011/64/EU and Directive 2008/118/EC). To this purpose, the study maps the main characteristics of the national excise systems for tobacco products, within the framework of the...

The evaluation of the EU's autonomous tariff suspensions scheme assesses both the impact of the scheme and the way in which it is implemented. Its purpose is to contribute to evidence-based policy-making, demonstrate the economic and societal value of the system, and identify possible...