WRITTEN QUESTION No. 1141/97 by Christine BARTHET-MAYER to the Commission. Harmonization of rates of excise duty levied on alcohol and alcoholic beverages in the framework of the single market in the EU
Date: 1997-03-19
Institutions: BARTHET-MAYER, European Parliament
Subjects: EU Member State, alcohol, alcoholic beverage, approximation of laws, excise duty, free movement of goods, restriction on competition, smallholding, tax harmonisation, wine













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91997E1141

WRITTEN QUESTION No. 1141/97 by Christine BARTHET-MAYER to the Commission. Harmonization of rates of excise duty levied on alcohol and alcoholic beverages in the framework of the single market in the EU  


Official Journal C 367 , 04/12/1997 P. 0085 





WRITTEN QUESTION P-1141/97 by Christine Barthet-Mayer (ARE) to the Commission (19 March 1997)Subject: Harmonization of rates of excise duty levied on alcohol and alcoholic beverages in the framework of the single market in the EUSince the introduction of the single market on 1 January 1993, the free movement of products containing alcohol, including wine marketed by independent producers, wine cooperatives or dealers, has been impeded by the failure to harmonize excise duty rates and procedures. Small producers, particularly wine producers with no subsidiaries in the other Member States, are being denied the benefits of free competition. In the case of intra-Community transactions involving small consignments of bottled wine (under the exemption provided for by Directive 92/12/EEC ((OJ L 76, 23.3.1992, p. 1. )) on the movement of products), producers are not able to export their products directly to individuals in other Member States under cover of a single, harmonized dispatch note, but must pay a flat-rate fee to use the services of a tax representative, which increases costs, causes delays and imposes lengthier administrative formalities than under the previous excise system.Is the Commission prepared to find a efficient and rapid alternative solution to remedy an unacceptable situation that indirectly impedes free movement and fair trade in this sector?Joint answer to Written Questions P-1141/97 and E-1183/97 given by Mr Monti on behalf of the Commission (24 April 1997)The Commission is aware of the difficulties being encountered by traders as regards intra-Community trade involving small consignments of bottled wine.The cause of the problem raised by the Honourable Member is evidently a lack of harmonization of excise-duty rates. Consequently, the Member States applying a fairly high duty are required, as the destination for intra-Community consignments of wine, to impose quite strict conditions in order to safeguard the revenue accruing to them.Moreover, the Community legislation applicable to distance selling, particularly Article 10 of Directive 92/12/EEC of 25 February 1992 ((OJ L 76, 23.3 1992. )), does not contain any detailed provisions regarding the formalities to be met. This is a matter for the Member States when they transpose the Directive into national law.In particular, the tax representation arrangements for distance selling are not compulsory for Member States, which have the option of allowing the consignor or his authorized representative to pay himself the excise duty at the place of destination.However, the Commission is looking into other ways of simplifying matters. These will be presented in the report on the application of Articles 7 to 10 of Directive 92/12/EEC that will be transmitted to Parliament and the Council in the course of the year.