Directive 2020/262 - General arrangements for excise duty (recast) - Main contents
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official title
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)| Legal instrument | Directive |
|---|---|
| Number legal act | Directive 2020/262 |
| Original proposal | COM(2018)346  |
| CELEX number i | 32020L0262 |
| Document | 19-12-2019; Date of adoption |
|---|---|
| Publication in Official Journal | 27-02-2020; OJ L 58 p. 4-42 |
| Effect | 18-03-2020; Entry into force Date pub. +20 See Art 57 13-02-2023; Application Partial application See Art 57 |
| Deadline | 31-12-2023; See Art 54 13-02-2024; See Art 54 12-02-2026; At the latest See Art 53 12-02-2031; See Art 53 |
| End of validity | 31-12-9999 |
| Transposition | 31-12-2021; Adoption See Art 55.1 13-02-2023; Application See Art 55.1 |
27.2.2020 |
EN |
Official Journal of the European Union |
L 58/4 |
COUNCIL DIRECTIVE (EU) 2020/262
of 19 December 2019
laying down the general arrangements for excise duty
(recast)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Acting in accordance with a special legislative procedure,
Whereas:
(1) |
Council Directive 2008/118/EC (3) has been substantially amended several times. Since further amendments are to be made, that Directive should be recast in the interests of clarity. |
(2) |
Conditions for charging excise duty on goods covered by Directive 2008/118/EC need to remain harmonised in order to ensure the proper functioning of the internal market. |
(3) |
It is appropriate to specify the excise goods to which this Directive applies and to refer for that purpose to Council Directives 92/83/EEC (4), 92/84/EEC (5), 2003/96/EC (6) and 2011/64/EU (7). |
(4) |
Excise goods may be subject to other indirect taxes for specific purposes. In such cases, however, and in order not to jeopardise the useful effect of Union rules relating to indirect taxes, Member States should comply with certain essential elements of those rules. |
(5) |
In order to ensure free movement, taxation of goods other than excise goods should not give rise to formalities connected with the crossing of frontiers. |
(6) |
It is necessary to ensure the application of formalities when excise goods are moving between the territories which are defined as being part of the customs territory of the Union but which are excluded from the scope of this Directive and territories to which this Directive does apply. |
(7) |
Since it remains necessary for the proper functioning of the internal market that the concept, and conditions for chargeability, of excise duty be the same in all Member States, it is necessary to make clear at Union level when excise goods are released for consumption and who is liable to pay the excise duty. |
(8) |
Since excise duty is a tax on the consumption of goods, duty should not be charged in respect of excise goods which, under certain circumstances, have been totally destroyed or are irretrievably lost. |
(9) |
In addition to total destruction or irretrievable loss of goods, partial losses may occur due to the nature of the goods. Except under duly justified circumstances, no duty should be charged for those partial losses insofar as they do not exceed the pre‐established common partial loss thresholds. |
(10) |
In case of unintentional excess of goods discovered during a movement under a duty suspension movement, Member States should be able to permit the excess goods to be introduced in a tax warehouse under duty suspension. |
(11) |
In order to ensure uniform treatment of partial losses throughout the Union, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union (TFEU) should be delegated to the Commission in respect of determining the common partial loss thresholds. When determining these partial loss thresholds, the Commission should take into account in particular aspects related to the physical and chemical characteristics of the goods (such as nature of excise goods, especially energy products (volatility), the ambient temperature during movement, the distance of movement or time consumed during movement). It is of particular importance that... |
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