As a response to the increasing sophistication of tax planners in identifying and exploiting the legal arbitrage opportunities and the boundaries of acceptable tax planning, policymakers across OECD, G20 and EU countries have taken steps to ensure that taxation duly takes place where economic...

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...