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Document 52018PC0346
General arrangements for excise duty – harmonisation and simplification
Proposal for a COUNCIL DIRECTIVE laying down the general arrangements for excise duty (recast)
- EuroVoc thesaurus:
- common tariff policy; fiscal policy; import (EU); tax harmonisation; tax system; energy-generating product; electrical energy; excise duty; tobacco; free movement of goods; suspension of customs duties; alcoholic beverage
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- Documents:
- Ares(2017)1497481 (Inception impact assessment)
- Leading service:
- Directorate-General for Taxation and Customs Union
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
- Planned adoption period:
- 01/01/2018 - 31/03/2018
- Check the status of this initiative on the Better Regulation Portal
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- Documents:
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COM/2018/346 final (Proposal for a directive)
SWD/2018/260 final (Impact assessment)
SWD/2018/261 final (Summary of impact assessment)
SEC/2018/0255 final (Opinion on impact assessment) - Leading service:
- Directorate-General for Taxation and Customs Union