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Document 91998E002199

WRITTEN QUESTION No. 2199/98 by Bill MILLER to the Commission. Excise duty on wine

UL C 96, 8.4.1999, p. 56 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)

European Parliament's website

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.

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