IDEAS home Printed from https://ideas.repec.org/p/tax/taxstu/0058.html
   My bibliography  Save this paper

Evaluation of current arrangements for movements of excise goods released for consumption

Author

Listed:
  • Ramboll

Abstract

This Study evaluates the current arrangements for movements of excise goods that have been released for consumption (Chapter V of Council Directive 2008/118/EC) and proposes some careful recommendations in order to improve this type of trade. The Study covers intra-EU movements of excisable consignments between traders and distance selling of excise goods to private individuals. Personal purchases by travellers for their own use and transported by the traveller himself, in accordance with Article 32 of the Directive, are excluded from the scope of the study. The Study was prepared on the basis of data collected throughout written questionnaires, on line surveys and interviews with selected Member States administrations, economic operators and consumer organisations

Suggested Citation

  • Ramboll, 2015. "Evaluation of current arrangements for movements of excise goods released for consumption," Taxation Studies 0058, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0058
    as

    Download full text from publisher

    File URL: https://publications.europa.eu/en/publication-detail/-/publication/0cbff781-33f7-449d-8e8a-7ff031fa91bd/language-en
    File Function: final version, 2015
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    European Union; Community directive; tax on consumption; trade policy; distance selling; indirect tax; report;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tax:taxstu:0058. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gaetan Nicodeme or Ana Xavier or Ioana Diaconescu (email available below). General contact details of provider: https://edirc.repec.org/data/dtcecbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.