Brussels, 09/02/2006 (Agence Europe) - The Commission is to propose that, by the summer, tax rates on alcoholic beverages should be adjusted. Changes will concern the adjustment of minimum excise rates on alcoholic beverages to take inflation into account in conformity with the invitation made by the Ecofin Council in April 2005 (see EUROPE 8927). During the year, the Commission will also present a report on excise rates for tobacco products.
At the end of January, the Commission initiated consultation on revision of Directive 92/12/EEC relating to the general regime, to the holding, movement and inspection of products subject to excise tax (alcohol and alcoholic beverages, tobacco products, mineral oils and energy taxation). Open till 30 April 2006, consultation mainly covers the introduction into European legislation of the legal base relating to computerisation of the Excise Movement and Control System (EMCS). This system provides the base for an electronic environment for the trade of products subject to excise, and promotes more integrated, rapid and risk-based control strategies. Those involved in the production, trade and movement of products subject to excise are invited to make a contribution (storage and transport firms, guarantee providers). The Commission will present a report on the scope and the principles of reviewing the directive with a view to a legislative proposal early 2007.
Consultation also covers the possible updating of the directive to take account of the case-law of the EU Court of Justice. It may amend procedures fixed in the directive in order to reduce and simplify obligations relating to excise incumbent upon operators, especially those who carry out a cross-border activity. The Commission is reflecting on a concept that would allow an operator authorised in his own Member State of establishment to carry out excise duty formalities (storage, production, marketing) in other Member States. This concept would be similar to others already applied such as single authorisation in customs matters, or currently examined, such as the one stop shop system for VAT declarations.