As part of a broader project to modify and modernize the rules applicable to the taxation of excisable products in the European Union, the European Commission has approved and adopted Directive 115/2020 to modify Directive 92/83 CEE on the harmonization of the structure of excise duties on alcohol and alcoholic beverages.
Directive 115/2020 was published in the Official Journal of the European Union on 5 August 2020, and its provisions should be transposed into Member States’ legislation by 31 December 2020.
In summary, the new rules involve, among other changes, the creation of a common framework for the certification of small, independent producers, a reduction in the minimum level of excise duties for the products made by these producers, as well as the harmonization of the rules on the measurement of Plato degrees.
What changes have been made to excise duties?
The changes to the Directive on alcohol and alcoholic drinks, as described above, come following proposals for modernization dating back to 2018, and also in the context of the recast of the Directive concerning the general arrangements for excise duty from the beginning of this year.
We can consequently expect further changes both at European level, particularly for energy products, as well as changes to national legislation in response to the European Commission’s initiatives.
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