WRITTEN QUESTION No. 1183/97 by Christine BARTHET-MAYER to the Commission. Approximation of excise duty rates on alcohol and alcoholic beverages in the EU single market
Date: 1997-04-03
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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91997E1183

WRITTEN QUESTION No. 1183/97 by Christine BARTHET-MAYER to the Commission. Approximation of excise duty rates on alcohol and alcoholic beverages in the EU single market  


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





WRITTEN QUESTION E-1183/97 by Christine Barthet-Mayer (ARE) to the Commission (3 April 1997)Subject: Approximation of excise duty rates on alcohol and alcoholic beverages in the EU single marketSince the single market was introduced on 1 January 1993 the free movement of products containing alcohol, including wine from independent producers, cooperatives and merchants, has been hindered by the lack of harmonized procedures and rates of excise duty. Small producers, particularly wine producers who do not have subsidiaries in the other Member States, are placed at a disadvantage in a market governed by free competition. Under the exemption granted for intra-Community trade involving small quantities of wine in bottles (Directive 92/12/EEC on the movement of products ((OJ L 76, 23.3.1992, p. 1. ))), producers are not able to sell direct to private customers by mail order with a single harmonized invoice for the various Member States but instead have to go through a tax representative paid at a fixed rate, which raises costs, prolongs delivery times and involves more administrative procedures than under the previous customs system.Is the Commission prepared to seek an effective alternative without delay in order to remedy this intolerable situation, which represents an indirect obstacle to free movement and fair trade in this area?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.