| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-08-09 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/dir/2020/262/oj |
| dct:title | Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) |
| dct:description | This directive is a European Union regulation that establishes the general framework for the taxation of alcohol, tobacco and energy products. It sets out the rules for the production, holding, movement and monitoring of these products when they are subject to excise duty, a tax on goods that are manufactured within the country. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/eli/dir/2020/262/oj |
| skos:example | An example of applying this directive could be a brewery in Germany that exports beer to France. The brewery would need to comply with the rules set out in the directive for the production and movement of the beer, including paying the appropriate excise duty in Germany and ensuring that the beer is transported under duty suspension to France. The French authorities would then be responsible for collecting the excise duty when the beer is released for consumption in France. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The directive is a recast of previous regulations, meaning it consolidates and updates the existing rules. It aims to ensure the proper functioning of the internal market and a high level of health protection. The directive also includes provisions for the use of IT systems in the control and movement of excise goods, and for cooperation between member states in combating tax fraud. |
| eira:view | LV-Binding Power and Jurisdiction |