BETA


2018/0173(CNS) Alcohol and alcoholic beverages: harmonisation of the structures of excise duties

Progress: Awaiting final decision

RoleCommitteeRapporteurShadows
Lead ECON VIEGAS Miguel (icon: GUE/NGL GUE/NGL) DORFMANN Herbert (icon: PPE PPE), LUDVIGSSON Olle (icon: S&D S&D), SWINBURNE Kay (icon: ECR ECR), TREMOSA I BALCELLS Ramon (icon: ALDE ALDE), SCOTT CATO Molly (icon: Verts/ALE Verts/ALE)
Lead committee dossier:
Legal Basis:
TFEU 113

Events

2018/11/21
   Commission response to text adopted in plenary
Documents
2018/10/24
   EP - Results of vote in Parliament
2018/10/24
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 556 votes to 51, with 23 abstentions, under a special legislative procedure (Parliament’s consultation), a legislative resolution on the proposal for a Council directive amending Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.

The European Parliament approved the Commission proposal subject to an amendment to refer to the judgment of 17 May 2018 in the Kompania Piwowarska case, by which the Court of Justice ruled on the calculation of the degree Plato.

According to the amended text, all the ingredients of the beer, with the exception of those added after the completion of fermentation, shall be taken into account for the purposes of measuring the degree Plato.

Documents
2018/10/17
   ESC - Economic and Social Committee: opinion, report
Documents
2018/10/04
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted, under a special legislative procedure (Parliament’s consultation), the report by Miguel VIEGAS (GUE/NGL, PT) on the proposal for a Council directive amending Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.

The committee recommended that the European Parliament approve the Commission proposal without amendments.

As a reminder, Directive 92/83/EEC on the structures of excise duty on alcohol and alcoholic beverages sets out the common rules on the structures of excise duty applied to alcohol and alcoholic beverages, including beer and wine. It defines and classifies the different types of alcohol and alcoholic beverages, according to their characteristics, and provides a legal framework for reduced rates, exemptions, and derogations in some sectors, like intermediate products used in wine preparation in certain regions of the Kingdom of Spain.

The Directive has not kept pace with the challenges and opportunities offered by new technologies and developments within the alcohol industry . Some problems have been identified and inefficiencies persist, causing possible distortions of the internal market.

Therefore, the Directive was identified by the Commission for an evaluation under the Commission’s Regulatory Fitness and Performance Programme (REFIT).

The main areas on which the study and impact assessment were focused included the following: (i) dysfunctions in the application of exemptions for denatured alcohol; (ii) dysfunctions in the classification of certain alcoholic beverages; (iii) dysfunctional application of reduced rates for small producers and low strength alcoholic beverages; (iv) unclear provisions to measure degrees Plato of sweetened or flavoured beer.

Documents
2018/10/01
   EP - Vote in committee, 1st reading/single reading
2018/09/14
   EP - Committee draft report
Documents
2018/07/16
   RO_SENATE - Contribution
Documents
2018/07/02
   EP - Committee referral announced in Parliament, 1st reading/single reading
2018/06/20
   EP - Responsible Committee
2018/05/25
   EC - Document attached to the procedure
2018/05/25
   EC - Document attached to the procedure
2018/05/25
   EC - Legislative proposal published
Details

PURPOSE: to amend Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.

PROPOSED ACT: Council Directive.

ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

BACKGROUND: Directive 92/83/EEC on the structures of excise duty on alcohol and alcoholic beverages sets out the common rules on the structures of excise duty applied to alcohol and alcoholic beverages.

The Directive has not kept pace with the challenges and opportunities offered by new technologies and developments within the alcohol industry.

Some provisions of Council Directive 92/83/EEC are outdated and unclear and result in unnecessarily burdensome administrative procedures for both tax administrations and economic operators. The costs for economic operators of complying with those procedures have the effect of restricting the participation of small and medium-sized enterprises in trade in alcohol and alcoholic beverages in the internal market.

The source of the current complications for the excise duty exemption for denatured alcohol, classification of certain alcoholic beverages, status of independent small brewers and measurement of degree Plato lays precisely in the absence of clear rules at EU level.

The majority of Member State administrations have pointed out the need for improving the common definitions and rules of alcohol and alcoholic beverages for excise purposes at EU level.

CONTENT: the proposal aims to amend Council Directive 92/83/EEC in order to improve the regulatory framework to bring benefits to businesses, Member States and citizens.

In concrete terms, the proposal:

clarify the provisions relating to the degrees Plato measurement of beer : all the ingredients of the beer, including those added after fermentation, shall be taken into account for the purposes of measuring the degree Plato; provides for a uniform certificate for small independent breweries across the EU. This will improve the cross border functionality of the existing relief for small breweries; increases the threshold to which reduced rates may be applied to low strength beer from 2.8% to 3.5% so as to encourage brewers to innovate and create new products; introduces a definition of 'cider' . This shall also facilitate the application of reduced rates for independent small cider makers, within the following limits: (i) the reduced rates shall not be applied to undertakings producing more than 15 000 hl of cider per year; (ii) the reduced rates, which may fall below the minimum rate, shall not be set more than 50% below the standard national rate of excise duty for cider; clarifies the provisions relating to exemptions for denatured alcohol and to increase the legal certainty for economic operators and Member State authorities; deletes a provision which currently allows the UK to provide exemptions for certain products which are no longer exempted in the UK.

Documents

  • Commission response to text adopted in plenary: SP(2018)755
  • Results of vote in Parliament: Results of vote in Parliament
  • Decision by Parliament, 1st reading/single reading: T8-0415/2018
  • Economic and Social Committee: opinion, report: CES3104/2018
  • Committee report tabled for plenary, 1st reading/single reading: A8-0307/2018
  • Committee draft report: PE626.675
  • Contribution: COM(2018)0334
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2018)0258
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2018)0259
  • Legislative proposal published: COM(2018)0334
  • Legislative proposal published: EUR-Lex
  • Document attached to the procedure: EUR-Lex SWD(2018)0258
  • Document attached to the procedure: EUR-Lex SWD(2018)0259
  • Committee draft report: PE626.675
  • Economic and Social Committee: opinion, report: CES3104/2018
  • Commission response to text adopted in plenary: SP(2018)755
  • Contribution: COM(2018)0334

Votes

A8-0307/2018 - Miguel Viegas - Proposition de la Commission 24/10/2018 13:37:49.000

2018/10/24 Outcome: +: 556, -: 51, 0: 23
DE ES FR PL RO GB IT PT BE CZ AT NL BG SE EL HU FI SK HR SI LT IE MT LV LU CY EE DK ??
Total
80
48
66
45
26
56
59
19
20
18
16
23
14
19
14
16
12
12
9
8
9
7
6
6
5
5
4
5
2
icon: PPE PPE
180

United Kingdom PPE

2

Belgium PPE

3

Greece PPE

1

Lithuania PPE

1
3

Luxembourg PPE

2

Cyprus PPE

1

Estonia PPE

For (1)

1
icon: S&D S&D
160

Czechia S&D

3

Netherlands S&D

3

Greece S&D

1

Croatia S&D

2

Slovenia S&D

For (1)

1

Ireland S&D

For (1)

1

Malta S&D

3

Latvia S&D

1

Luxembourg S&D

For (1)

1

Cyprus S&D

2

Estonia S&D

For (1)

1

Denmark S&D

1
icon: ALDE ALDE
56

Germany ALDE

3

Romania ALDE

3

United Kingdom ALDE

1

Portugal ALDE

1

Austria ALDE

For (1)

1

Bulgaria ALDE

3

Sweden ALDE

2
3

Croatia ALDE

2

Slovenia ALDE

For (1)

1

Ireland ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

2
icon: ECR ECR
60

Romania ECR

2

Italy ECR

2

Czechia ECR

2

Netherlands ECR

2

Bulgaria ECR

1

Sweden ECR

2

Greece ECR

For (1)

1
2

Croatia ECR

For (1)

1

Lithuania ECR

1

Denmark ECR

Against (1)

1
icon: Verts/ALE Verts/ALE
50

Italy Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Austria Verts/ALE

3

Netherlands Verts/ALE

2

Hungary Verts/ALE

2

Finland Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
41

Italy GUE/NGL

2

Czechia GUE/NGL

2

Netherlands GUE/NGL

2

Sweden GUE/NGL

Against (1)

1

Finland GUE/NGL

For (1)

1

Ireland GUE/NGL

2

Cyprus GUE/NGL

2

Denmark GUE/NGL

For (1)

1
icon: NI NI
16

Germany NI

Against (1)

1

France NI

Abstain (1)

1

Poland NI

Against (1)

2

Romania NI

1

United Kingdom NI

Against (2)

2

Hungary NI

Against (1)

1

Denmark NI

1

NI

Against (1)

Abstain (1)

2
icon: ENF ENF
31

Germany ENF

Abstain (1)

1

Poland ENF

Against (1)

1

Belgium ENF

Against (1)

1

Netherlands ENF

4
icon: EFDD EFDD
35

Germany EFDD

Against (1)

1

France EFDD

Abstain (1)

5

Poland EFDD

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

Against (1)

1

History

(these mark the time of scraping, not the official date of the change)

activities
  • date
    2018-05-25T00:00:00
    docs
    • url
      http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0334/COM_COM(2018)0334_EN.pdf
      text
      • PURPOSE: to amend Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.

        PROPOSED ACT: Council Directive.

        ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

        BACKGROUND: Directive 92/83/EEC on the structures of excise duty on alcohol and alcoholic beverages sets out the common rules on the structures of excise duty applied to alcohol and alcoholic beverages.

        The Directive has not kept pace with the challenges and opportunities offered by new technologies and developments within the alcohol industry.

        Some provisions of Council Directive 92/83/EEC are outdated and unclear and result in unnecessarily burdensome administrative procedures for both tax administrations and economic operators. The costs for economic operators of complying with those procedures have the effect of restricting the participation of small and medium-sized enterprises in trade in alcohol and alcoholic beverages in the internal market.

        The source of the current complications for the excise duty exemption for denatured alcohol, classification of certain alcoholic beverages, status of independent small brewers and measurement of degree Plato lays precisely in the absence of clear rules at EU level.

        The majority of Member State administrations have pointed out the need for improving the common definitions and rules of alcohol and alcoholic beverages for excise purposes at EU level. 

        CONTENT: the proposal aims to amend Council Directive 92/83/EEC in order to improve the regulatory framework to bring benefits to businesses, Member States and citizens.

        In concrete terms, the proposal:

        • clarify the provisions relating to the degrees Plato measurement of beer: all the ingredients of the beer, including those added after fermentation, shall be taken into account for the purposes of measuring the degree Plato;
        • provides for a uniform certificate for small independent breweries across the EU. This will improve the cross border functionality of the existing relief for small breweries;
        • increases the threshold to which reduced rates may be applied to low strength beer from 2.8% to 3.5% so as to encourage brewers to innovate and create new products;
        • introduces a definition of 'cider'. This shall also facilitate the application of reduced rates for independent small cider makers, within the following limits: (i) the reduced rates shall not be applied to undertakings producing more than 15 000 hl of cider  per year; (ii) the reduced rates, which may fall below the minimum rate, shall not be set more than 50% below the standard national rate of excise duty for cider;
        • clarifies the provisions relating to exemptions for denatured alcohol and to increase the legal certainty for economic operators and Member State authorities;
        • deletes a provision which currently allows the UK to provide exemptions for certain products which are no longer exempted in the UK.
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      COM(2018)0334
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SCOTT CATO Molly
activities/0/docs/0/text
  • PURPOSE: to amend Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.

    PROPOSED ACT: Council Directive.

    ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

    BACKGROUND: Directive 92/83/EEC on the structures of excise duty on alcohol and alcoholic beverages sets out the common rules on the structures of excise duty applied to alcohol and alcoholic beverages.

    The Directive has not kept pace with the challenges and opportunities offered by new technologies and developments within the alcohol industry.

    Some provisions of Council Directive 92/83/EEC are outdated and unclear and result in unnecessarily burdensome administrative procedures for both tax administrations and economic operators. The costs for economic operators of complying with those procedures have the effect of restricting the participation of small and medium-sized enterprises in trade in alcohol and alcoholic beverages in the internal market.

    The source of the current complications for the excise duty exemption for denatured alcohol, classification of certain alcoholic beverages, status of independent small brewers and measurement of degree Plato lays precisely in the absence of clear rules at EU level.

    The majority of Member State administrations have pointed out the need for improving the common definitions and rules of alcohol and alcoholic beverages for excise purposes at EU level. 

    CONTENT: the proposal aims to amend Council Directive 92/83/EEC in order to improve the regulatory framework to bring benefits to businesses, Member States and citizens.

    In concrete terms, the proposal:

    • clarify the provisions relating to the degrees Plato measurement of beer: all the ingredients of the beer, including those added after fermentation, shall be taken into account for the purposes of measuring the degree Plato;
    • provides for a uniform certificate for small independent breweries across the EU. This will improve the cross border functionality of the existing relief for small breweries;
    • increases the threshold to which reduced rates may be applied to low strength beer from 2.8% to 3.5% so as to encourage brewers to innovate and create new products;
    • introduces a definition of 'cider'. This shall also facilitate the application of reduced rates for independent small cider makers, within the following limits: (i) the reduced rates shall not be applied to undertakings producing more than 15 000 hl of cider  per year; (ii) the reduced rates, which may fall below the minimum rate, shall not be set more than 50% below the standard national rate of excise duty for cider;
    • clarifies the provisions relating to exemptions for denatured alcohol and to increase the legal certainty for economic operators and Member State authorities;
    • deletes a provision which currently allows the UK to provide exemptions for certain products which are no longer exempted in the UK.
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