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Oblasť politiky
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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

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 ...

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 whether smaller producers might benefit from simpler rules and lower excise duties. Based on the results of the evaluation process, a new legislative proposal is expected to be presented by the end of 2017. This would be the second attempt to modify the current legislation, after the first failed to obtain the approval of the Member States in the Council, in 2006.

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