EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 91998E002199
WRITTEN QUESTION No. 2199/98 by Bill MILLER to the Commission. Excise duty on wine
WRITTEN QUESTION No. 2199/98 by Bill MILLER to the Commission. Excise duty on wine
WRITTEN QUESTION No. 2199/98 by Bill MILLER to the Commission. Excise duty on wine
HL C 96., 1999.4.8, p. 56
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
91998E2199
WRITTEN QUESTION No. 2199/98 by Bill MILLER to the Commission. Excise duty on wine
Official Journal C 096 , 08/04/1999 P. 0056
WRITTEN QUESTION E-2199/98 by Bill Miller (PSE) to the Commission (14 July 1998) Subject: Excise duty on wine In the light of the fact that a number of non-wine-producing Member States levy excise duty on wine, does the Commission believe that wine-producing Member States which do not levy excise duty on wine are in fact giving a state aid to that industry? Answer given by Mr Monti on behalf of the Commission (5 October 1998) Community legislation governing excise duties stipulates that the minimum amount of excise duty on wine to be applied by Member States is 0 (zero) ecu. Accordingly, from the viewpoint of Community tax legislation, there is nothing to prevent a wine-producing Member State from applying that minimum amount. Such generalised zero-rating by a Member State, which is approved by Community secondary legislation, cannot in itself be regarded as state aid within the meaning of Article 92 of the Treaty.