French

Excise duties - Alcohol Directive 2020/262/CE
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Distance sales

What are the changes after the recast of Directive 2008/118/ce?

2008/11/CE

Article 36

1.   Excise goods already released for consumption in one Member State, which are purchased by a person, other than an authorised warehousekeeper or a registered consignee, established in another Member State who does not carry out an independent economic activity, and which are dispatched or transported to another Member State directly or indirectly by the vendor or on his behalf shall be subject to excise duty in the Member State of destination.

For the purposes of this Article, ‘Member State of destination’ shall mean the Member State of arrival of the consignment or of transport.

2020/262/CE

Article 44

1.   Excise goods already released for consumption in the territory of one Member State, that are purchased by a person, other than an authorised warehousekeeper, a registered consignee or a certified consignee, who is established in another Member State and who does not carry out an independent economic activity, and that are dispatched or transported to the territory of another Member State directly or indirectly by a consignor who carries out an independent economic activity or on his or her behalf shall be subject to excise duty in the Member State of destination.

As you can see only a few word have changed but hold a significant value : 

  • we now define the destination as the “territory of” one Member State
  • there is a new figure of “certified consignee” defined in art.3 (13) as “

    ‘certified consignee’ means a natural or legal person registered with the competent authorities of the Member State of destination in order to receive excise goods, in the course of the business of that person, that have been released for consumption in the territory of one Member State and then moved to the territory of another Member State”

2.   In the case referred to in paragraph 1, the excise duty shall become chargeable in the Member State of destination at the time of delivery of the excise goods. The chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable.

The excise duty shall be paid in accordance with the procedure laid down by the Member State of destination.

2.   In the case referred to in paragraph 1, the excise duty shall become chargeable in the Member State of destination at the time of delivery of the excise goods. The chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable.

The excise duty shall be paid in accordance with the procedure laid down by the Member State of destination.

3.   The person liable to pay the excise duty in the Member State of destination shall be the vendor.

However, the Member State of destination may provide that the liable person shall be a tax representative, established in the Member State of destination and approved by the competent authorities of that Member State, or, in cases where the vendor has not respected the provision of paragraph 4(a), the consignee of the excise goods.

3.   The person liable to pay the excise duty in the Member State of destination shall be the consignor.

However, the Member State of destination may allow the consignor to appoint a tax representative, established in the Member State of destination, as the person liable to pay excise duty. The tax representative shall be approved by the competent authorities of that Member State. Member States may provide that, in cases where the consignor or the tax representative has not respected the provision of point (a) of paragraph 4, the person liable to pay the excise duty shall be the consignee of the excise goods.

If we had to keep just one unique word, it would be this one : “allow”. In fact we are now in front of an option made available to the consignor (not anymore the vendor).
As excise specialist this my hope to see how companies willing to pay their taxes fairly, can do it. I saw many burdens for honest marketplaces and alcoholic beverages retailers since 2012.
This is past (it will be soon) : now the tax representative is an option and the “consignor” can register directly.

4.   The vendor or tax representative shall comply with the following requirements:

(a)

before dispatching the excise goods, register his identity and guarantee payment of the excise duty with the competent office specifically designated and under the conditions laid down by the Member State of destination;

(b)

pay the excise duty at the office referred to in point (a) after the excise goods arrive;

(c)

keep accounts of deliveries of excise goods.

The Member States concerned may, under conditions determined by them, simplify these requirements on the basis of bilateral agreements.

4.   The consignor or tax representative shall comply with the following requirements:

(a)

before dispatching the excise goods, register his or her identity and guarantee payment of the excise duty with the competent office specifically designated and under the conditions laid down by the Member State of destination;

(b)

pay the excise duty at the office referred to in point (a) after the excise goods have been delivered;

(c)

keep accounts of deliveries of excise goods.

The Member States concerned may, under conditions determined by them, simplify these requirements on the basis of bilateral or multilateral agreements.

We now take into account gender consideration by adding “or her”.

the arrival of goods was not clear enough and now we do consider only the goods already delivered to consignee.

Countries can now conclude agreements between at least three parts, as the limitation of maximum “bilateral” is not existing anymore. Once again, the goal of this change is :

Whereas 48

Member States should be allowed to provide for a special arrangement for the movement of excise goods which are released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes on the basis of bilateral or multilateral agreements with other Member States to allow simplification. Member States that are not party to bilateral or multilateral agreements should not be obliged to accept special arrangement made under such an agreement.

 

5.   In the case referred to in paragraph 1, the excise duty levied in the first Member State shall be reimbursed or remitted, at the vendor’s request, where the vendor or his tax representative has followed the procedures laid down in paragraph 4.

5.   In the case referred to in paragraph 1, the excise duty levied in the first Member State shall be reimbursed, at the request of the consignor, where the consignor or tax representative has followed the procedures laid down in paragraph 4.

 

Again vendor becomes consignor.

6.   Member States may lay down specific rules for applying paragraphs 1 to 5 to excise goods that are covered by special national distribution arrangements.

6.   Member States may lay down specific rules for applying paragraphs 1 to 5 to excise goods that are covered by special national distribution arrangements.

Document19-12-2019; Date of adoption
Publication in Official Journal27-02-2020; OJ L 58 p. 4-42
Effect18-03-2020; Entry into force Date pub. +20 See Art 57
13-02-2023; Application Partial application See Art 57
Deadline31-12-2023; 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 validity31-12-9999
Transposition31-12-2021; Adoption See Art 55.1
13-02-2023; Application See Art 55.1