| dct:modified | 2024-01-17 |
| dct:spatial | National |
| dct:identifier | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM:l31057 |
| dct:title | National legal act on excise goods |
| dct:description | The national regulation on excise goods within the member states of the European Union is a legal framework that develops and implements the EU's regulations on excise goods. It covers the production, processing, holding, and movement of excise goods, such as alcohol, tobacco, and energy products, under duty suspension within the EU. It also includes provisions for the control and monitoring of these activities to prevent tax evasion and fraud. |
| dct:publisher | European Union |
| dct:source | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM:l31057 |
| skos:example | For instance, a brewery in Belgium producing beer for export to Spain would need to comply with this regulation. The beer would be produced and stored under duty suspension in Belgium, then moved under the same conditions to Spain, where the excise duty would be paid. The regulation provides the legal framework for this process, including the necessary controls and monitoring. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The regulation aims to ensure the correct and uniform application of excise duties throughout the EU, while also preventing tax evasion and fraud. It provides for a system of duty suspension, allowing excise goods to move freely within the EU under certain conditions, and sets out the procedures for the production, processing, and holding of these goods. |
| eira:view | LV-Architecture Principles |
| eira:view | LV-Binding Power and Jurisdiction |
| eira:eifLayer | Legal |
| eira:businessDomain | customs |
| eira:implementedBy | http://data.europa.eu/dr8/BindingInstrumentRequirement |