Directive 2008/118/EC ()
DESCRIPTION: "Euopean Legal Act laying down general arrangements in relation to excise duty which is levied directly or indirectly on the consumption of the following goods (hereinafter ‘excise goods’): (a) energy products and electricity covered by Directive 2003/96/EC; (b) alcohol and alcoholic beverages covered by Directives.92/83/EEC and 92/84/EEC; (c) manufactured tobacco covered by Directives 95/59/EC, 92/79/EEC and 92/80/EEC. "
eira:ABBeira:BindingInstrumentRequirement
dct:modified2023-07-26
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/dir/2008/118/oj
dct:titleDirective 2008/118/EC - general arrangements for excise duty
dct:descriptionDirective 2008/118/EC is a European Union directive that provides the general framework for the structuring and application of excise duties in the EU. It covers the holding, movement and monitoring of excisable products, and sets out the conditions under which excise duty becomes chargeable, the procedures for payment, and the obligations of the various economic operators.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32008L0118
skos:exampleFor instance, a company that produces alcoholic beverages in one EU member state and wants to sell them in another would need to comply with the provisions of Directive 2008/118/EC. This would involve, among other things, ensuring that the correct excise duties are paid in the destination country, and that the movement of the goods is properly monitored and documented.
eira:concepteira:SolutionBuildingBlock
skos:noteThe directive is designed to ensure the proper functioning of the internal market and a high level of consumer protection. It establishes a harmonized system for the levying of excise duties on alcohol and alcoholic beverages, tobacco products, and energy products and electricity. It also provides for the use of IT systems for the movement and surveillance of excisable goods.
eira:viewLV-Binding Power and Jurisdiction