The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 1992/83/EEC on the harmonisation of the structure of excise duty on alcohol and alcoholic beverages. The Study includes a baseline assessment of a series of issues emerged from the...

This report presents the results of the evaluation of Council Directive 95/60/EC1 on the fiscal marking of gas oil and kerosene (hereinafter, 'Directive 95/60' or simply the 'Directive'). The purpose of the study is twofold, as it involves both a review the status of implementation of the...

The objective of the evaluation was to provide a holistic as well as retrospective / ex post evaluation of the functioning of ECICS in all its operational aspects. The scope of the evaluation covered both the publicly available and secure versions of ECICS. In terms of temporal scope, the...

The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The Study includes a baseline assessment of a series of issues emerged from the previous...

The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The Study includes a baseline assessment of a series of issues emerged from the previous...

The Customs 2020 programme, governed by Regulation (EU) No 1294/2013, is the EU's on-going cooperation programme in the field of customs. It runs from 1 January 2014 until 31 December 2020 and enables national customs administrations to cooperate and exchange information and expertise....