Art. 201 § 2 of the General Act on Customs and Excise of July 18th, 1977: Invoice books, invoices, copies of letters, ledgers, inventory books, all accounts, registers, documents and correspondence regarding the commercial or professional activity: Not explicitly set out (however, see the retention periods in other fiscal and accounts legislation)

Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties (3) provides for a common system whereby, in order to ensure the correct application of legislation on excise duties and to combat the evasion of excise duties and the ensuing distortions in the internal market, Member States assist each other and cooperate with the Commission.

Each briefing focuses on a EU legislation Regulations. Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerized procedures for the movement of excise goods under suspension of excise duty; Commission Implementing Regulation (EU) No 1221/2012 of 12 December 2012 amending Regulation (EC) No 684/2009 as regards the data to be submitted under … Due to existing distortions in the single market, the EU is modernising the way alcohol products are taxed. Member states’ ambassadors to the EU have provisionally endorsed an update to excise duty (indirect taxes on the sale or use of specific products) rules … legislation on the structures of excise duties on alcohol and alcoholic beverages Summary Report Specific contract No 12 under FWC TAXUD/2012/CC116 May 2016 . Consultation - Summary report There are overall benefits of establishing common EU rules for the application This is an EU Regulation and so directly effect on the UK. As a result, there is only limited UK domestic legislation on customs (mostly contained in the Customs and Excise Management Act 1979). The Directives: EU law provides the framework for VAT and excise rules across the EU. These rules are generally set by Directives, and so need to be 2021-4-17 · EU, means the European Union. Republic, means the Republic of Cyprus. ED forms & applications, means Excise Duty forms & applications.

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Find surveys, regulations and standards, risk assessment tools, frequent hazards at work and more about workplace safety and health. EXCISE [CAP. 290] 1 Commencement: 1 January 2003 CHAPTER 290 EXCISE Act 24 of 2002 Act 13 of 2003 Act 38 of 2006 Act 43 of 2009 Act 30 of 2010 Act 11 of 2011 Act 32 of 2014 ARRANGEMENT OF SECTIONS PART 1 – PRELIMINARY MATTERS 1. Interpretation 2. Application of Act 3. Importer of excisable products to comply with Customs legislation etc. 4.

Excise duties are chargeable at the time of release for consumption in the EU country concerned.

the often confusing legislation and procedures of customs and excise declarations. The Descartes Customs solutions for Europe ensure an efficient and 

Customs procedures in excise legislation The amendment of Article 189 (4) of the Delegated Regulation to the Union Customs Code (Regulation (EU) 2018/1063) made it possible to continue to transport excise goods which had been exported under an external transit procedure. Excise duties are chargeable at the time of release for consumption in the EU country concerned. The person liable to pay the excise duty is generally the authorised warehouse keeper or the registered consignee. EU countries: may remit or refund excise duty on excise goods which have been released for consumption; European Union > European Commission > Directorate-General for Taxation and Customs Union > Indirect taxation and tax administration > Indirect taxes other than VAT > EMCS, horizontal excise legislation, tobacco and alcohol taxation (TAXUD.C.2.002) So far, EU legislation regulates Member States’ excise duties for a defined number of types of alcohol, tobacco and energy products in terms of the structure of duties and minimum rates.

14 Dec 2020 Products exempt from excise duty in Poland in quantities specified in the Excise Duty Act, appropriate for intra-EU acquisition and import.

Scope of taxes covered. The scope of taxes covered under the Italian Legislation is fully aligned with the Directive and applies to all taxes except VAT, customs duties, excise duties and compulsory social security contributions. Excise duty rules Practical information for businesses on excise duty rules in Europe, affected products, rates and exemption. Policy on excise duties on alcohol, tobacco and energy EU policy and legislation on excise duty on alcohol, tobacco and energy and how the movement of excise goods within the EU is monitored. Excise duties are indirect taxes applied to the sale or use of goods such as alcohol, tobacco and energy products. EU rules explain which products are subject to excise duties and how the duties must be applied to them. EU law also stipulates the minimum excise duty rates to be applied, although each EU country.

Juridik där alla Sveriges författningar och EU-rättsliga dokument finns samlade. Motor vehicle excise duties (Finance (Excise Duties) (Vehicles) act 1952 as  CATHERINE BARNARD, EU EMPLOYMENT LAW (4th ed. Oxford University The Corporation Excise Tax Act of 1909 (36 Stat. 113) ch. 6 § 38.
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Member states’ ambassadors to the EU have provisionally endorsed an update to excise duty (indirect taxes on the sale or use of specific products) rules … legislation on the structures of excise duties on alcohol and alcoholic beverages Summary Report Specific contract No 12 under FWC TAXUD/2012/CC116 May 2016 . Consultation - Summary report There are overall benefits of establishing common EU rules for the application This is an EU Regulation and so directly effect on the UK. As a result, there is only limited UK domestic legislation on customs (mostly contained in the Customs and Excise Management Act 1979). The Directives: EU law provides the framework for VAT and excise rules across the EU. These rules are generally set by Directives, and so need to be 2021-4-17 · EU, means the European Union. Republic, means the Republic of Cyprus. ED forms & applications, means Excise Duty forms & applications.

2021-4-14 · First of all, excise duties on alcohol are regulated through two main pieces of EU legislation. Furthermore, the Directive 92/83/EEC on excise on duties sets out: First, the structures of excise duties on alcohol and alcoholic beverages Second, the … Art. 201 § 2 of the General Act on Customs and Excise of July 18th, 1977: Invoice books, invoices, copies of letters, ledgers, inventory books, all accounts, registers, documents and correspondence regarding the commercial or professional activity: Not explicitly set out (however, see the retention periods in other fiscal and accounts legislation) So far, EU legislation regulates Member States’ excise duties for a defined number of types of alcohol, tobacco and energy products in terms of the structure of duties and minimum rates. Furthermore, it creates the conditions for electronic control of the movement of these types of excise goods [3] .
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legislation on the structures of excise duties on alcohol and alcoholic beverages Summary Report Specific contract No 12 under FWC TAXUD/2012/CC116 May 2016 . Consultation - Summary report There are overall benefits of establishing common EU rules for the application

Excise goods are goods containing alcohol, tobacco products, and mineral oil. When you import, sell or use excisable goods in the EU you have to pay excise duty. Since 2008 the EU member states have harmonized the excise duties within the EU, although there still are some country-specific rules. On indirect taxation, the EU coordinates and harmonises law on value-added tax (VAT) and excise duties.

So far, EU legislation regulates Member States' excise duties for a defined number of types of alcohol, tobacco and energy products in terms of the structure of duties and minimum rates. Furthermore, it creates the conditions for electronic control of the movement of these types of excise goods 3 .

Excise duty rules Practical information for businesses on excise duty rules in Europe, affected products, rates and exemption. Policy on excise duties on alcohol, tobacco and energy EU policy and legislation on excise duty on alcohol, tobacco and energy and how the movement of excise goods within the EU is monitored. Excise duties are indirect taxes applied to the sale or use of goods such as alcohol, tobacco and energy products. EU rules explain which products are subject to excise duties and how the duties must be applied to them. EU law also stipulates the minimum excise duty rates to be applied, although each EU country. EU legislation on excise duties for manufactured tobacco defines: the categories of manufactured tobacco products (cigarettes and “other tobacco products”) the principles of taxation the minimum rates and structures to be applied.

“Excise duty” has the same meaning in this context as it Excise duties must be paid on them when they are produced or traded. The EU sets the minimum amount of excise duties payable for each of the products and EU countries (In this case, the 28 EU member states + Iceland, Norway and Liechtenstein.) may impose other taxes as well. Read more about the rules in each EU country. Choose country: Excise duties on alcohol are regulated through two main pieces of EU legislation.