Directive 2008/118 - General arrangements for excise duty - Main contents
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official title
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC| Legal instrument | Directive |
|---|---|
| Number legal act | Directive 2008/118 |
| Original proposal | COM(2008)78  |
| CELEX number i | 32008L0118 |
| Document | 16-12-2008 |
|---|---|
| Publication in Official Journal | 14-01-2009; Special edition in Croatian: Chapter 09 Volume 002,OJ L 9, 14.1.2009 |
| Effect | 15-01-2009; Entry into force Date pub. + 1 See Art 49 |
| End of validity | 12-02-2023; Repealed by 32020L0262 |
| Transposition | 01-01-2010 |
14.1.2009 |
EN |
Official Journal of the European Union |
L 9/12 |
COUNCIL DIRECTIVE 2008/118/EC
of 16 December 2008
concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Whereas:
(1) |
Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (3) has been substantially amended several times. Since further amendments are to be made, it should be replaced in the interests of clarity. |
(2) |
Conditions for charging excise duty on the goods covered by Directive 92/12/EEC, hereinafter ‘excise goods’, 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 Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (4), Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes (5), Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (6), Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages (7), Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (8) and Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (9). |
(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 Community 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 from the territories which are defined as being part of the customs territory of the Community but which are excluded from the scope of this Directive to territories which are also so defined but to which this Directive does apply. |
(7) |
Since suspensive procedures under Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (10) provide for adequate monitoring whilst excise goods are subject to the provisions of that Regulation, there is no need for the separate application of an excise monitoring system for the time that the excise goods are subject to a Community customs suspensive procedure or arrangement. |
(8) |
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 Community level when excise goods are released for consumption and who the person liable to pay the excise duty is. |
(9) |
Since excise duty is a tax on the consumption of certain goods, duty should not be charged in respect of excise goods which, under certain circumstances, have been destroyed or irretrievably lost. |
(10) |
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