BETA

Awaiting committee decision



2018/0173(CNS) Alcohol and alcoholic beverages: harmonisation of the structures of excise duties
RoleCommitteeRapporteurShadows
Lead ECON VIEGAS Miguel (GUE/NGL) DORFMANN Herbert (EPP), LUDVIGSSON Olle (S&D), SWINBURNE Kay (ECR), SCOTT CATO Molly (Verts/ALE)
Lead committee dossier: ECON/8/13245
Legal Basis TFEU 113

Activites

  • 2018/10/23 Indicative plenary sitting date, 1st reading/single reading
  • 2018/07/02 Committee referral announced in Parliament, 1st reading/single reading
  • 2018/05/25 Legislative proposal published
    • COM(2018)0334 summary
    • DG {'url': 'http://ec.europa.eu/info/departments/taxation-and-customs-union_en', 'title': 'Taxation and Customs Union'}, MOSCOVICI Pierre

Documents

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 title: COM(2018)0334 type: Legislative proposal published celexid: CELEX:52018PC0334:EN body: EC commission: DG: url: http://ec.europa.eu/info/departments/taxation-and-customs-union_en title: Taxation and Customs Union Commissioner: MOSCOVICI Pierre type: Legislative proposal published
  • date: 2018-07-02T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP shadows: group: EPP name: DORFMANN Herbert group: S&D name: LUDVIGSSON Olle group: ECR name: SWINBURNE Kay group: Verts/ALE name: SCOTT CATO Molly responsible: True committee: ECON date: 2018-06-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: GUE/NGL name: VIEGAS Miguel
  • date: 2018-10-23T00:00:00 body: EP type: Indicative plenary sitting date, 1st reading/single reading
commission
  • body: EC dg: Taxation and Customs Union commissioner: MOSCOVICI Pierre
committees/0
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Responsible Committee
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EP
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committee_full
Economic and Monetary Affairs
committee
ECON
date
2018-06-20T00:00:00
rapporteur
name: VIEGAS Miguel group: European United Left - Nordic Green Left abbr: GUE/NGL
shadows
committees/0
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EP
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True
committee
ECON
date
2018-06-20T00:00:00
committee_full
Economic and Monetary Affairs
rapporteur
group: GUE/NGL name: VIEGAS Miguel
docs
  • date: 2018-05-25T00:00:00 docs: url: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2018:0258:FIN:EN:PDF title: EUR-Lex title: SWD(2018)0258 type: Document attached to the procedure body: EC
  • date: 2018-05-25T00:00:00 docs: url: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2018:0259:FIN:EN:PDF title: EUR-Lex title: SWD(2018)0259 type: Document attached to the procedure body: EC
  • date: 2018-09-14T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE626.675 title: PE626.675 type: Committee draft report body: EP
  • date: 2018-10-17T00:00:00 docs: title: CES3104/2018 type: Economic and Social Committee: opinion, report body: ESC
  • date: 2018-11-21T00:00:00 docs: url: /oeil/spdoc.do?i=31587&j=0&l=en title: SP(2018)755 type: Commission response to text adopted in plenary
  • date: 2018-07-16T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2018)0334 title: COM(2018)0334 type: Contribution body: RO_SENATE
events
  • date: 2018-05-25T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0334/COM_COM(2018)0334_EN.pdf title: COM(2018)0334 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2018&nu_doc=0334 title: EUR-Lex summary: 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.
  • date: 2018-07-02T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2018-10-01T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2018-10-04T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2018-0307&language=EN title: A8-0307/2018 summary: 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.
  • date: 2018-10-24T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=31587&l=en title: Results of vote in Parliament
  • date: 2018-10-24T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2018-0415 title: T8-0415/2018 summary: 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.
links
other
  • body: EC dg: url: http://ec.europa.eu/info/departments/taxation-and-customs-union_en title: Taxation and Customs Union commissioner: MOSCOVICI Pierre
procedure/Modified legal basis
Rules of Procedure EP 159
procedure/dossier_of_the_committee
Old
ECON/8/13245
New
  • ECON/8/13245
procedure/instrument
Old
Directive
New
  • Directive
  • Amending Directive 92/83/EEC
procedure/stage_reached
Old
Awaiting committee decision
New
Awaiting final decision
procedure/subject
Old
  • 2.70.02 Indirect taxation, VAT, excise duties
  • 3.10.06.08 Wine, alcoholic and non-alcoholic beverages
New
2.70.02
Indirect taxation, VAT, excise duties
3.10.06.08
Wine, alcoholic and non-alcoholic beverages
procedure/summary
  • Amending Directive 92/83/EEC
activities/1
date
2018-07-02T00:00:00
body
EP
type
Committee referral announced in Parliament, 1st reading/single reading
committees
body: EP shadows: group: EPP name: DORFMANN Herbert group: S&D name: LUDVIGSSON Olle group: ECR name: SWINBURNE Kay group: Verts/ALE name: SCOTT CATO Molly responsible: True committee: ECON date: 2018-06-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: GUE/NGL name: VIEGAS Miguel
activities/2/committees
  • body: EP shadows: group: EPP name: DORFMANN Herbert group: ECR name: SWINBURNE Kay responsible: True committee_full: Economic and Monetary Affairs committee: ECON
activities/2/date
Old
2018-07-02T00:00:00
New
2018-10-23T00:00:00
activities/2/type
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Committee referral announced in Parliament, 1st reading/single reading
New
Indicative plenary sitting date, 1st reading/single reading
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2018-06-20T00:00:00
committees/0/rapporteur
  • group: GUE/NGL name: VIEGAS Miguel
committees/0/shadows/1
group
S&D
name
LUDVIGSSON Olle
committees/0/shadows/3
group
Verts/ALE
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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.
activities/1/committees/0/shadows
  • group: EPP name: DORFMANN Herbert
  • group: ECR name: SWINBURNE Kay
committees/0/shadows
  • group: EPP name: DORFMANN Herbert
  • group: ECR name: SWINBURNE Kay
activities/1
date
2018-07-02T00:00:00
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ECON/8/13245
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Old
Preparatory phase in Parliament
New
Awaiting committee decision
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DG
Commissioner
MOSCOVICI Pierre
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EC
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MOSCOVICI Pierre
activities/0/docs/0/celexid
CELEX:52018PC0334:EN
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 type: Legislative proposal published title: COM(2018)0334 body: EC type: Legislative proposal published commission:
committees
  • body: EP responsible: True committee_full: Economic and Monetary Affairs committee: ECON
links
other
    procedure
    reference
    2018/0173(CNS)
    instrument
    Directive
    legal_basis
    Treaty on the Functioning of the EU TFEU 113
    stage_reached
    Preparatory phase in Parliament
    summary
    Amending Directive 92/83/EEC
    subtype
    Legislation
    title
    Alcohol and alcoholic beverages: harmonisation of the structures of excise duties
    type
    CNS - Consultation procedure
    subject