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Excise duty on alcohol - Revision of Council Directive 92/83/EEC on the structures of excise duty applied to alcohol and alcoholic beverages
Briefing 27-11-2017
Council Directive 92/83/EEC harmonises the structures of excise duties on alcohol and alcoholic beverages, as agreed in 1992 by the Member States. The directive establishes common definitions of alcoholic products that are subject to duty, as well as exemptions and common reduced rates, particularly for small producers of alcoholic beverages and home-brewers. The European Commission began evaluating whether the rules are still up to date and ensure a level playing-field among producers, as well as ...