This Study serves as the Final Report for the DG TAXUD Project “Study contributing to an Impact Assessment on Council Directive 2008/118/EC concerning the general arrangements for excise duty”, which was conducted under the Framework Contract no. TAXUD/2015/CC/32. The Study includes a baseline assessment of a series of issues that emerged from the previous evaluation … Continue reading Study contributing to an Impact Assessment on Council Directive 2008/118/EC concerning the general arrangements for excise duty