The purpose of this Study was to contribute to the Impact Assessment of a possible revision of Council Directive 1992/83/EEC on the harmonisation of the structure of excise duty on alcohol and alcoholic beverages. The Study includes a baseline assessment of a series of issues emerged from the previous evaluation of the Directive and analyses … Continue reading Study on Council Directive 1992/83/EEC on the harmonisation of the structures of excise duty on alcohol and alcoholic beverages