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Project Report

Study on Council Directive 2008/118/EC

The General Arrangements for Excise Duty

by Felice Simonelli / Christopher Hartwell / Grzegorz Poniatowski / Katarzyna Sidło
23 July 2018

Study on Council Directive 2008/118/EC

The General Arrangements for Excise Duty

Felice Simonelli / Christopher Hartwell / Grzegorz Poniatowski / Katarzyna Sidło

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CEPS was a partner in a major study commissioned by the European Commission on the general arrangements for excise duty.

This study includes a baseline assessment of a number of issues that emerged from the previous evaluation of the Council Directive 2008/118/EC concerning the general arrangements for excise duty. It considers how these problems may evolve if no action is taken at EU level. The work covers four main problem areas: customs-excise, duty paid business-to-business (B2B), exceptional situations, and low risk movements. In addition, the study analyses aspects of risk analysis and the movement of excise goods for private use.

The study then identifies 13 possible policy options to address the problems detected. It assesses implementation costs and the likely impacts of each option, focusing on the impact on fraud, administrative and compliance costs/benefits, market functioning and SMEs. Finally, it compares alternative policy options, applying a combination of a cost-benefit analysis (CBA) and a multi-criteria analysis (MCA) methodology.

Authors: Christopher Hartwell (CASE), Grzegorz Poniatowski (CASE), Katarzyna Sid?o (CASE), Felice Simonelli (CEPS).

Key words:  administrative formalities, alcoholic beverage, cost-benefit analysis, electrical energy, excise duty, free movement of goods, simplification of formalities, small and medium-sized enterprises, tax evasion, tax harmonisation, tax system, tobacco

About the Authors


  • Author
    Felice Simonelli Felice Simonelli
    Felice Simonelli
  • Author
    Christopher Hartwell
    Christopher Hartwell
  • Author
    Grzegorz Poniatowski
    Grzegorz Poniatowski
  • Author
    Katarzyna Sidło
    Katarzyna Sidło
Study on Council Directive 2008/118/EC The General Arrangements for Excise Duty
Download Publication

916 Downloads