European legal act on the holding and movement of products subject to excise duty ()
DESCRIPTION: "European Legal act introducing arrangements for products subject to excise duty in order to guarantee their free circulation and therefore the proper functioning of the EU’s single market. "
eira:ABBeira:BindingInstrumentRequirement
dct:modified2023-07-26
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/dir/2008/118/oj
dct:titleEuropean legal act on the holding and movement of products subject to excise duty
dct:descriptionCouncil Directive 2008/118/EC is a European legal act that concerns the general arrangements for products subject to excise duties, and the holding, movement, and monitoring of such products. It applies to alcohol, alcoholic beverages, energy products, electricity, and tobacco products. The directive aims to ensure the proper functioning of the internal market and a high level of health protection.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32008L0118
skos:exampleFor example, a company producing alcoholic beverages in France must comply with the regulations set out in this directive when transporting their products to a different EU member state, such as Germany. They must ensure that the excise duty is paid in Germany, where the products are consumed. They must also use the computerised system to monitor the movement of their products.
eira:concepteira:SolutionBuildingBlock
skos:noteThe directive establishes the conditions under which products subject to excise duty can be produced, held, received and transported. It also provides for a computerised system for monitoring the movement of these products to ensure that excise is paid in the member state where the products are consumed. The directive also sets out the procedures for payment and reimbursement of excise duty in cross-border situations.
eira:viewLV-Binding Power and Jurisdiction