2018年-CEPS欧洲政策研究中心_Study_on_Council_Directive_9283EEC_on_the_structures_of_excise_duty_on_alcohol_and_alcoholic_beverages_298页_5mb

Summary of Study on Council Directive 92/83/EEC on the Structures of Excise Duty on Alcohol and Alcoholic Beverages

Core Content

This study evaluates the potential revision of Council Directive 92/83/EEC, which aims to harmonize the excise duty structures on alcohol and alcoholic beverages across the European Union. The main goal is to support the European Commission in conducting an Impact Assessment (IA) for the revision of the Directive. The study analyzes current issues, proposes policy options, and assesses their impacts on legal certainty, market functioning, administrative costs, tax revenues, and alcohol control policies.

Main Issues Analyzed

1. Uncertainties in Classification of New 'Borderline' Products

   • Certain products, such as sweetened and flavoured beers, face classification challenges due to the ambiguity in the legal definitions and the use of outdated Combined Nomenclature (CN) codes.

2. Functioning of Article 27 Exemptions for Denatured Alcohol (CDA and PDA)

   • The Directive allows Member States (MS) to exempt denatured alcohol used for non-human consumption, but there are inconsistencies in how these exemptions are applied across the EU.

3. Reduced Rates for Low-Strength Alcoholic Beverages and Small Producers

   • Reduced rates are applied to low-strength products (e.g., beer <2.8%, wine <8.5%) and small producers (e.g., <200,000 hl/year), but there are disparities in how these rates are implemented.

4. Exemption for Private Production and Home Consumption

   • Some MS allow exemptions for alcohol produced for private use, but the rules vary and may lead to inconsistencies and potential fraud.

5. Disparities in Plato Degree Measurement for Sweetened/Flavoured Beer

   • Different methods are used across MS to determine the Plato degree, leading to discrepancies in excise duty calculations.

Methodology Overview

• Data Collection: In-depth interviews with stakeholders, open public consultation (OPC), market data analysis, and literature review.
• Data Analysis: Triangulation of sources to assess the current situation, evaluate potential impacts of policy changes, and compare different scenarios.
• Policy Options: A range of options were proposed and analyzed, including harmonizing classifications, clarifying exemptions, revising reduced rates, and standardizing measurement methods.

Key Findings and Policy Options

1. Classification of Alcoholic Beverages

• Baseline Assessment: The current classification system has led to uncertainty, especially with new products like sweetened and flavoured beers.
• Policy Options:
  • Clarify the definition of "entirely fermented origin".
  • Establish a separate Excise Product Code (EPC) for Other Fermented Beverages (OFB).
  • Review the scope of the OFB category to better reflect the diversity of products.

2. Exemptions for Denatured Alcohol

• Baseline Assessment: Denatured alcohol (CDA and PDA) is exempt in some cases, but the implementation varies across MS.
• Policy Options:
  • Full harmonization of CDA and PDA formulations.
  • Clarify mutual recognition of CDA.
  • Develop a harmonized list of PDA formulations and a database for each MS.
  • Confidence-building measures to support MS in implementing the reforms.

3. Reduced Rates for Small Producers

• Baseline Assessment: Reduced rates are applied to small breweries and distilleries, but the threshold and application vary.
• Policy Options:
  • Improve the functioning of reduced rates for small breweries and distilleries.
  • Extend reduced rates to small producers of other beverages.
  • Harmonize the reduced rates threshold across MS.

4. Reduced Rates for Low-Strength Alcohol

• Baseline Assessment: Different MS apply varying thresholds for low-strength products, such as beer, wine, and ethyl alcohol.
• Policy Options:
  • Increase the low-strength beer threshold from 2.8% to 3.5% vol.
  • Revise the thresholds for wine, intermediate products, and ethyl alcohol.

5. Exemptions for Private Production

• Baseline Assessment: Private production exemptions are available in some MS, but they are not uniformly applied.
• Policy Options:
  • Extend private production exemptions to other products.
  • Clarify the definition of "finished product" and "used for the manufacture of".

6. Measurement of Plato Degree for Sweetened/Flavoured Beer

• Baseline Assessment: Different methods are used to measure Plato degree, leading to inconsistencies in excise duty calculations.
• Policy Options:
  • Standardize the measurement method.
  • Provide guidance on how to measure the Plato degree for sweetened and flavoured beer.
  • Compare the impact of different measurement approaches in various MS.

Impact Analysis

• Legal Certainty: Harmonizing classifications and exemptions would reduce legal uncertainty and improve compliance.
• Market Functioning: Clearer rules could enhance market transparency and reduce administrative burdens.
• Administrative Costs: Streamlining the classification and measurement processes would lower costs for businesses, especially SMEs.
• Tax Revenues: Changes in classification and reduced rates could affect tax revenues, depending on the policy option.
• Alcohol Control Policies: Harmonization may help in better controlling the market and reducing illicit production and consumption.

Conclusion

The study concludes that revising Directive 92/83/EEC is necessary to address the inconsistencies and uncertainties in the current excise duty system. Policy options that harmonize classifications, clarify exemptions, and standardize measurement methods are recommended to improve legal certainty, reduce administrative burdens, and ensure fair tax treatment across the EU. The proposed changes should be evaluated based on their economic, social, and environmental impacts to ensure a balanced and effective revision.