Directive concerning the general arrangements for products subject to excise duty09/04/09 / cata_european-union-news
The EU authorities passed Directive 2008/118/EC concerning the general arrangements for products subject to excise duty, which repeals Directive No. 92/12/EEC. The new legislation shall substantially aid in the efficient exchange of information between national tax authorities, introduce an electronic system for the monitoring of movement of consumer goods within the EU and define the legal framework for the functioning thereof. It also refines the definition of the objects subject to excise duty and the rules applicable to the payment thereof for the international shipping of goods. It has been designed to improve, and render more efficient, the fight against tax evasion.
The Directive thus follows the 2003 Commission decision in which the Commission undertook to introduce the said electronic system for the monitoring of the movement of consumer goods by mid 2009.
The new legislation took force and effect on 15 January 2009. The EU Member States shall adjust their national law accordingly by the end of 2009 with 1 April 2010 as the effective date thereof.