BETA


2018/0176(CNS) General arrangements for excise duty. Recast

Progress: Awaiting final decision

RoleCommitteeRapporteurShadows
Lead ECON VIEGAS Miguel (icon: GUE/NGL GUE/NGL) MALETIĆ Ivana (icon: PPE PPE), LUDVIGSSON Olle (icon: S&D S&D), SWINBURNE Kay (icon: ECR ECR), SCOTT CATO Molly (icon: Verts/ALE Verts/ALE)
Committee Opinion ITRE
Committee Opinion IMCO
Committee Recast Technique Opinion JURI CHRYSOGONOS Kostas (icon: GUE/NGL GUE/NGL)
Lead committee dossier:
Legal Basis:
TFEU 113

Events

2019/03/27
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 601 votes to 35 with 29 abstentions, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council directive laying down the general arrangements for excise duty (recast).

Parliament approved the Commission's proposal as adapted to the recommendations of the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission.

According to the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission, the Commission proposal does not include any substantive amendments other than those identified as such in the proposal. As regards the codification of the unchanged provisions of the earlier acts together with those amendments, the proposal contains a straightforward codification of the existing texts, without any change in their substance.

The proposal responds to the need to improve the alignment between excise and customs procedures and the partial or full automation of intra-EU movements of excise goods that have been released for consumption.

The following areas are addressed in the proposal:

- for consignors who carry out an independent economic activity and who wish to dispatch excise goods, released for consumption in one Member State, to persons, in another Member State, not carrying out any independent economic activity: the introduction of the possibility for the consignor to use a tax representative and the deletion of the possibility for the competent authority of the Member State of destination to require a tax representative;

- a common solution for partial natural losses suffered incurred during a movement;

- the automation of the exemption certificate and its treatment for movements of excise goods to recipients exempt from the payment of excise duty;

- a guarantee waiver for energy products circulating through pipelines.

Documents
2019/02/28
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted the report by Miguel VIEGAS (GUE/NGL, PT) on the proposal for a Council directive laying down the general arrangements for excise duty (recast).

The committee called on the European Parliament to approve the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission.

The Commission proposal does not include any substantive amendments other than those identified as such in the proposal. As regards the codification of the unchanged provisions of the earlier acts together with those amendments, the proposal contains a straightforward codification of the existing texts, without any change in their substance.

As a reminder, Council Directive 2008/118/EC, which replaced Council Directive 92/12/EEC, sets out general arrangements for goods subject to excise duty, like energy products and electricity, alcohol and alcoholic beverages, and manufactured tobacco. The Directive also placed a particular emphasis on the production, storage, and movement of excise goods between Member States.

The main objective of the Directive is to allow the free movement of goods while at the same time ensuring that the correct tax debt is ultimately collected by the Member States.

Documents
2019/02/26
   EP - Vote in committee, 1st reading/single reading
2019/02/22
   EP - Committee draft report
Documents
2019/02/01
   EP - Opinion on the recast technique
Documents
2019/01/24
   EP - Committee Recast Technique Opinion
2018/10/17
   ESC - Economic and Social Committee: opinion, report
Documents
2018/09/10
   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 establish a common regime for certain aspects of excise duties (recast).

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: Council Directive 2008/118/EC sets out general arrangements for goods subject to excise duty, with particular emphasis on the production, storage and movement of excise goods between Member States.

The Commission's evaluation of the Directive under the REFIT programme showed general satisfaction with the functioning of the Excise Movement and Control System (EMCS). However, certain areas of improvement were identified . The main areas highlighted concerned the improvement of the alignment between excise and customs procedures and the partial or full automation of intra-EU movements of excise goods that have been released for consumption.

IMPACT ASSESSMENT: with the proposed simplifications, mainly via automation or harmonisation of procedures, the following yearly benefits are expected: (i) EUR 14.55 million of administrative cost savings for Member States; (ii) EUR 32.27 million of regulatory cost savings for economic operators.

The preferred options incur some regulatory costs, mostly due to the evolutions of IT systems and to the registration of economic operators for to-be-automated procedures: (i) EUR 17.63 million initial one-off costs and EUR 3.89 million yearly recurrent costs for Member States; (ii) EUR 14.5 million initial one-off costs and EUR 4.35 million yearly recurrent costs economic operators.

CONTENT: the proposal for recasting Council Directive 2008/118/EC includes the following amendments:

Excise and customs interaction :

as regards exports , the proposal introduces : (i) a new obligation for the declarant to provide the competent authorities with the unique administrative reference number (ARC) when the export declaration is lodged; (ii) a new obligation for the competent authorities to ensure consistency between the electronic administrative document and the customs declaration; (iii) a provision allowing the external transit procedure to take over monitoring and supervision from the computerised system; as regards imports , a new obligation is imposed on the declarant to provide the unique excise number of the consignor and consignee to the competent authorities in the Member State of importation responsible for release for free circulation. This should enable the competent authorities to ensure that that the evidence for claims for exemption from paying excise duty on import are consistent with the details submitted via the computerised system, when moving excise goods from a place of importation under excise duty.

Intra-EU movements of excise goods released for consumption : the procedures applied to intra-EU movements of excise goods released for consumption to be delivered for commercial purposes would be computerised. In order to computerise procedures applied to intra-EU movements of excise goods released for consumption that are to be delivered for commercial purposes and in order to do this by extending the existing computerised system the following changes will be made to the Directive:

determining when excise duty on the goods is chargeable and who is liable to pay the excise duty; creating two new economic operator roles, the certified consignor and the certified consignee, to allow for the identification in the computerised system of the economic operators using these procedures; aligning the arrangements for guarantees with those under duty suspension; allowing authorised warehouse keepers and registered consignors to act as a certified consignors. Authorised warehousekeepers and the registered consignees should be able to act as a certified consignee; determining the general rules governing the automated procedure; replacing the reference to the paper document accompanying the excise goods released for consumption in one Member State and which are moved to another Member State by a reference to the new electronic simplified administrative accompanying document.

Distance Selling : the proposal introduces the choice for the consignor to use a tax representative to comply with the requirements of the Member State where the consignor, who carries out an independent economic activity, wants to move excise goods released for consumption in one Member State to a person not carrying out any independent economic activity in another Member State. The possibility to require the use of a tax representative will be deleted.

Other amendments : this proposal will lead to uniform application and transparency and simplification in the following exceptional situations: (i) a common solution for partial natural losses (e.g. evaporation) incurred during a movement; (ii) automation of the exemption certificate and its treatment for movements of excise goods to recipients exempt from payment of excise duty; (iii) a common guarantee exemption for energy products moving through pipelines.

Documents

  • Decision by Parliament, 1st reading/single reading: T8-0296/2019
  • Committee report tabled for plenary, 1st reading/single reading: A8-0117/2019
  • Committee draft report: PE626.672
  • Opinion on the recast technique: PE634.653
  • Economic and Social Committee: opinion, report: CES3104/2018
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2018)0260
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2018)0261
  • Legislative proposal published: COM(2018)0346
  • Legislative proposal published: EUR-Lex
  • Document attached to the procedure: EUR-Lex SWD(2018)0260
  • Document attached to the procedure: EUR-Lex SWD(2018)0261
  • Economic and Social Committee: opinion, report: CES3104/2018
  • Opinion on the recast technique: PE634.653
  • Committee draft report: PE626.672

Votes

A8-0117/2019 - Miguel Viegas - Vote unique 27/03/2019 12:52:26.000

2019/03/27 Outcome: +: 601, -: 35, 0: 29
DE IT ES GB PL RO FR PT BE CZ HU BG AT NL SE FI SK DK IE LT LV HR SI LU MT EE EL CY
Total
87
66
50
62
47
25
67
21
21
20
18
17
17
26
17
13
12
11
9
9
8
8
8
6
6
4
9
1
icon: PPE PPE
191

United Kingdom PPE

2

Luxembourg PPE

3

Estonia PPE

For (1)

1

Greece PPE

For (1)

1
icon: S&D S&D
169

Czechia S&D

3

Netherlands S&D

3

Ireland S&D

For (1)

1

Latvia S&D

1

Croatia S&D

For (1)

1

Slovenia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Malta S&D

3

Estonia S&D

For (1)

1
icon: ECR ECR
70

Romania ECR

2

Czechia ECR

2

Bulgaria ECR

2

Netherlands ECR

2

Sweden ECR

2
2

Latvia ECR

For (1)

1

Croatia ECR

For (1)

1
icon: ALDE ALDE
63

United Kingdom ALDE

1

Romania ALDE

2

Portugal ALDE

1

Austria ALDE

For (1)

1

Ireland ALDE

For (1)

1

Lithuania ALDE

2

Latvia ALDE

1

Croatia ALDE

For (1)

1

Slovenia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

2
icon: Verts/ALE Verts/ALE
47

Italy Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Hungary Verts/ALE

2

Austria Verts/ALE

3

Netherlands Verts/ALE

2

Sweden Verts/ALE

3

Finland Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
41

Italy GUE/NGL

2

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

For (1)

3

Sweden GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Greece GUE/NGL

1

Cyprus GUE/NGL

1
icon: EFDD EFDD
35

Germany EFDD

Abstain (1)

1

Poland EFDD

1

Czechia EFDD

Abstain (1)

1

Lithuania EFDD

For (1)

1
icon: NI NI
15

Germany NI

For (1)

1

Italy NI

For (1)

1

United Kingdom NI

For (1)

Against (1)

Abstain (1)

3

France NI

2

Hungary NI

For (1)

1
icon: ENF ENF
34

Germany ENF

Against (1)

1

United Kingdom ENF

2

Poland ENF

Against (1)

1

Belgium ENF

Abstain (1)

1

Netherlands ENF

4

A8-0117/2019 - Miguel Viegas - Vote unique

2019/03/27 Outcome: +: 601, -: 35, 0: 29
DE IT ES GB PL RO FR PT BE CZ HU BG AT NL SE FI SK DK IE LT LV HR SI LU MT EE EL CY
Total
87
66
49
62
47
25
67
21
21
20
18
17
17
26
17
13
12
11
9
9
8
8
8
6
6
4
9
1
icon: PPE PPE
191

United Kingdom PPE

2

Luxembourg PPE

3

Estonia PPE

For (1)

1

Greece PPE

For (1)

1
icon: S&D S&D
169

Czechia S&D

3

Netherlands S&D

3

Ireland S&D

For (1)

1

Latvia S&D

1

Croatia S&D

For (1)

1

Slovenia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Malta S&D

3

Estonia S&D

For (1)

1
icon: ECR ECR
70

Romania ECR

2

Czechia ECR

2

Bulgaria ECR

2

Netherlands ECR

2

Sweden ECR

2
2

Latvia ECR

For (1)

1

Croatia ECR

For (1)

1
icon: ALDE ALDE
62

United Kingdom ALDE

1

Romania ALDE

2

Portugal ALDE

1

Austria ALDE

For (1)

1

Ireland ALDE

For (1)

1

Lithuania ALDE

2

Latvia ALDE

1

Croatia ALDE

For (1)

1

Slovenia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

2
icon: Verts/ALE Verts/ALE
47

Italy Verts/ALE

For (1)

1

Belgium Verts/ALE

2

Hungary Verts/ALE

2

Austria Verts/ALE

3

Netherlands Verts/ALE

2

Sweden Verts/ALE

3

Finland Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
41

Italy GUE/NGL

2

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

For (1)

3

Sweden GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Greece GUE/NGL

1

Cyprus GUE/NGL

1
icon: EFDD EFDD
35

Germany EFDD

Abstain (1)

1

Poland EFDD

1

Czechia EFDD

Abstain (1)

1

Lithuania EFDD

For (1)

1
icon: NI NI
15

Germany NI

For (1)

1

Italy NI

For (1)

1

United Kingdom NI

For (1)

Against (1)

Abstain (1)

3

France NI

2

Hungary NI

For (1)

1
icon: ENF ENF
34

Germany ENF

Against (1)

1

United Kingdom ENF

2

Poland ENF

Against (1)

1

Belgium ENF

Abstain (1)

1

Netherlands ENF

4

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/2018/0346/COM_COM(2018)0346_EN.pdf
      text
      • PURPOSE: to establish a common regime for certain aspects of excise duties (recast).

        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: Council Directive 2008/118/EC sets out general arrangements for goods subject to excise duty, with particular emphasis on the production, storage and movement of excise goods between Member States.

        The Commission's evaluation of the Directive under the REFIT programme showed general satisfaction with the functioning of the Excise Movement and Control System (EMCS). However, certain areas of improvement were identified. The main areas highlighted concerned the improvement of the alignment between excise and customs procedures and the partial or full automation of intra-EU movements of excise goods that have been released for consumption.

        IMPACT ASSESSMENT: with the proposed simplifications, mainly via automation or harmonisation of procedures, the following yearly benefits are expected: (i) EUR 14.55 million of administrative cost savings for Member States; (ii) EUR 32.27 million of regulatory cost savings for economic operators.

        The preferred options incur some regulatory costs, mostly due to the evolutions of IT systems and to the registration of economic operators for to-be-automated procedures: (i) EUR 17.63 million initial one-off costs and EUR 3.89 million yearly recurrent costs for Member States; (ii) EUR 14.5 million initial one-off costs and EUR 4.35 million yearly recurrent costs economic operators.

        CONTENT: the proposal for recasting Council Directive 2008/118/EC includes the following amendments:

        Excise and customs interaction:

        • as regards exports, the proposal introduces : (i) a new obligation for the declarant to provide the competent authorities with the unique administrative reference number (ARC) when the export declaration is lodged; (ii) a new obligation for the competent authorities to ensure consistency between the electronic administrative document and the customs declaration; (iii)  a provision allowing the external transit procedure to take over monitoring and supervision from the computerised system;
        • as regards imports, a new obligation is imposed on the declarant to provide the unique excise number of the consignor and consignee to the competent authorities in the Member State of importation responsible for release for free circulation. This should enable the competent authorities to ensure that that the evidence for claims for exemption from paying excise duty on import are consistent with the details submitted via the computerised system, when moving excise goods from a place of importation under excise duty.

        Intra-EU movements of excise goods released for consumption: the procedures applied to intra-EU movements of excise goods released for consumption to be delivered for commercial purposes would be computerised. In order to computerise procedures applied to intra-EU movements of excise goods released for consumption that are to be delivered for commercial purposes and in order to do this by extending the existing computerised system the following changes will be made to the Directive:

        • determining when excise duty on the goods is chargeable and who is liable to pay the excise duty;
        • creating two new economic operator roles, the certified consignor and the certified consignee, to allow for the identification in the computerised system of the economic operators using these procedures;
        • aligning the arrangements for guarantees with those under duty suspension;
        • allowing authorised warehouse keepers and registered consignors to act as a certified consignors. Authorised warehousekeepers and the registered consignees should be able to act as a certified consignee;
        • determining the general rules governing the automated procedure;
        • replacing the reference to the paper document accompanying the excise goods released for consumption in one Member State and which are moved to another Member State by a reference to the new electronic simplified administrative accompanying document.

        Distance Selling: the proposal introduces the choice for the consignor to use a tax representative to comply with the requirements of the Member State where the consignor, who carries out an independent economic activity, wants to move excise goods released for consumption in one Member State to a person not carrying out any independent economic activity in another Member State. The possibility to require the use of a tax representative will be deleted.

        Other amendments: this proposal will lead to uniform application and transparency and simplification in the following exceptional situations: (i) a common solution for partial natural losses (e.g. evaporation) incurred during a movement; (ii) automation of the exemption certificate and its treatment for movements of excise goods to recipients exempt from payment of excise duty; (iii) a common guarantee exemption for energy products moving through pipelines.

      title
      COM(2018)0346
      type
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      celexid
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    • DG
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ECON
date
  • 2018-06-20T00:00:00
rapporteur
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    European United Left - Nordic Green Left
    abbr
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IMCO
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Industry, Research and Energy
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ITRE
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type
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committee_full
Legal Affairs
committee
JURI
date
  • 2019-01-24T00:00:00
rapporteur
  • name
    CHRYSOGONOS Kostas
    group
    European United Left - Nordic Green Left
    abbr
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docs
  • date
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    type
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  • date
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    docs
    type
    Document attached to the procedure
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  • date
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    docs
    • title
      CES3104/2018
    type
    Economic and Social Committee: opinion, report
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  • date
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    • url
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      title
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    type
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  • date
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    • url
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  • date
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  • date
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      title
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  • date
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    • url
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      title
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    summary
links
other
  • body
    EC
    dg
    commissioner
    MOSCOVICI Pierre
procedure/Modified legal basis
Rules of Procedure EP 159
procedure/dossier_of_the_committee
Old
ECON/8/13268
New
  • ECON/8/13268
procedure/instrument
Old
Directive
New
  • Directive
  • Repealing Directive 2008/118/EC 2008/0051(CNS) Repealing Directive 2010/12/EU 2008/0150(CNS) Repealing Directive 2013/61/EU 2013/0280(CNS)
procedure/stage_reached
Old
Awaiting committee decision
New
Awaiting final decision
procedure/subject
Old
  • 2.70.02 Indirect taxation, VAT, excise duties
New
2.70.02
Indirect taxation, VAT, excise duties
procedure/subtype
Old
Legislation
New
Recast
procedure/summary
  • Repealing Directive 2008/118/EC
  • Repealing Directive 2010/12/EU
  • Repealing Directive 2013/61/EU
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2018-09-10T00:00:00
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    name
    VIEGAS Miguel
committees/0/shadows/1
group
S&D
name
LUDVIGSSON Olle
committees/0/shadows/3
group
Verts/ALE
name
SCOTT CATO Molly
procedure/dossier_of_the_committee
ECON/8/13268
procedure/stage_reached
Old
Preparatory phase in Parliament
New
Awaiting committee decision
activities/0/docs/0/text
  • PURPOSE: to establish a common regime for certain aspects of excise duties (recast).

    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: Council Directive 2008/118/EC sets out general arrangements for goods subject to excise duty, with particular emphasis on the production, storage and movement of excise goods between Member States.

    The Commission's evaluation of the Directive under the REFIT programme showed general satisfaction with the functioning of the Excise Movement and Control System (EMCS). However, certain areas of improvement were identified. The main areas highlighted concerned the improvement of the alignment between excise and customs procedures and the partial or full automation of intra-EU movements of excise goods that have been released for consumption.

    IMPACT ASSESSMENT: with the proposed simplifications, mainly via automation or harmonisation of procedures, the following yearly benefits are expected: (i) EUR 14.55 million of administrative cost savings for Member States; (ii) EUR 32.27 million of regulatory cost savings for economic operators.

    The preferred options incur some regulatory costs, mostly due to the evolutions of IT systems and to the registration of economic operators for to-be-automated procedures: (i) EUR 17.63 million initial one-off costs and EUR 3.89 million yearly recurrent costs for Member States; (ii) EUR 14.5 million initial one-off costs and EUR 4.35 million yearly recurrent costs economic operators.

    CONTENT: the proposal for recasting Council Directive 2008/118/EC includes the following amendments:

    Excise and customs interaction:

    • as regards exports, the proposal introduces : (i) a new obligation for the declarant to provide the competent authorities with the unique administrative reference number (ARC) when the export declaration is lodged; (ii) a new obligation for the competent authorities to ensure consistency between the electronic administrative document and the customs declaration; (iii)  a provision allowing the external transit procedure to take over monitoring and supervision from the computerised system;
    • as regards imports, a new obligation is imposed on the declarant to provide the unique excise number of the consignor and consignee to the competent authorities in the Member State of importation responsible for release for free circulation. This should enable the competent authorities to ensure that that the evidence for claims for exemption from paying excise duty on import are consistent with the details submitted via the computerised system, when moving excise goods from a place of importation under excise duty.

    Intra-EU movements of excise goods released for consumption: the procedures applied to intra-EU movements of excise goods released for consumption to be delivered for commercial purposes would be computerised. In order to computerise procedures applied to intra-EU movements of excise goods released for consumption that are to be delivered for commercial purposes and in order to do this by extending the existing computerised system the following changes will be made to the Directive:

    • determining when excise duty on the goods is chargeable and who is liable to pay the excise duty;
    • creating two new economic operator roles, the certified consignor and the certified consignee, to allow for the identification in the computerised system of the economic operators using these procedures;
    • aligning the arrangements for guarantees with those under duty suspension;
    • allowing authorised warehouse keepers and registered consignors to act as a certified consignors. Authorised warehousekeepers and the registered consignees should be able to act as a certified consignee;
    • determining the general rules governing the automated procedure;
    • replacing the reference to the paper document accompanying the excise goods released for consumption in one Member State and which are moved to another Member State by a reference to the new electronic simplified administrative accompanying document.

    Distance Selling: the proposal introduces the choice for the consignor to use a tax representative to comply with the requirements of the Member State where the consignor, who carries out an independent economic activity, wants to move excise goods released for consumption in one Member State to a person not carrying out any independent economic activity in another Member State. The possibility to require the use of a tax representative will be deleted.

    Other amendments: this proposal will lead to uniform application and transparency and simplification in the following exceptional situations: (i) a common solution for partial natural losses (e.g. evaporation) incurred during a movement; (ii) automation of the exemption certificate and its treatment for movements of excise goods to recipients exempt from payment of excise duty; (iii) a common guarantee exemption for energy products moving through pipelines.

committees/0/shadows
  • group
    EPP
    name
    MALETIĆ Ivana
  • group
    ECR
    name
    SWINBURNE Kay
activities/0/commission/0
DG
Commissioner
MOSCOVICI Pierre
other/0
body
EC
dg
commissioner
MOSCOVICI Pierre
activities/0/docs/0/celexid
CELEX:52018PC0346:EN
activities
  • date
    2018-05-25T00:00:00
    docs
    • url
      http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0346/COM_COM(2018)0346_EN.pdf
      type
      Legislative proposal published
      title
      COM(2018)0346
    type
    Legislative proposal published
    body
    EC
    commission
    committees
    • body
      EP
      responsible
      True
      committee_full
      Economic and Monetary Affairs
      committee
      ECON
    • body
      EP
      responsible
      False
      committee_full
      Internal Market and Consumer Protection
      committee
      IMCO
    • body
      EP
      responsible
      False
      committee_full
      Industry, Research and Energy
      committee
      ITRE
    links
    other
      procedure
      reference
      2018/0176(CNS)
      subtype
      Legislation
      legal_basis
      • Treaty on the Functioning of the EU TFEU 113
      stage_reached
      Preparatory phase in Parliament
      summary
      instrument
      Directive
      title
      General arrangements for excise duty. Recast
      type
      CNS - Consultation procedure
      subject
      • 2.70.02 Indirect taxation, VAT, excise duties