DESCRIPTION:
European legal act setting out the EU rules for: excise duties on alcohol and alcoholic drinks; the categories of alcohol and alcoholic drinks subject to excise duties; and the basis on which the duty is calculated.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/dir/2020/1151/oj |
| dct:title | Directive (EU) 2020/1151 harmonised structures of excise duties on alcohol and alcoholic drinks |
| dct:description | This directive is a European Union regulation that establishes the structure of excise duties applied to alcohol and alcoholic beverages. It aims to ensure the proper functioning of the internal market and prevent distortions of competition within the alcohol and alcoholic beverages sector. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020L1151 |
| skos:example | For instance, a small distillery producing artisanal spirits in France would be subject to simplified procedures and potentially lower excise duties under this directive. Similarly, a company producing alcoholic beverages in Germany would need to ensure their products are taxed according to their actual alcoholic strength, as per the provisions of this directive. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The Directive (EU) 2020/1151 amends Directive 92/83/EEC. It introduces new provisions to reduce administrative burdens for small and artisanal alcohol producers, such as simplified procedures for small distilleries. It also includes provisions to tackle tax fraud and tax evasion in the sector, and to ensure that products are taxed in a way that reflects their actual alcoholic strength. |
| eira:view | LV-Binding Power and Jurisdiction |