Bieber, Thomas
Excise Duty Directive 2020/262 towards a digitalized and customs oriented excise law / Thomas Bieber, Denise Schmaranzer
Resumen.
The provisions of the Excise Directive 2020/262 to be applied as from 13 February 2023 aim to link excise and customs law more closely and to further advance the digitalization of excise processes. The authors argue that, notwithstanding the recast of the Directive, harmonization has not yet reached its full potential due to numerous options granted to the Member States. Furthermore, the linkage between excise and customs law raises fundamental questions regarding the justification of an automated incurrence of an excise duty debt in cases of a customs debt incurred through non-compliance. Finally, the authors show that the Excise Directive 2020/262 does not conflict with the planned recast of the Energy Tax Directive presented as part of the Green Deal in July 2021.
IMPUESTOS ESPECIALES
ADUANAS
ADMINISTRACIÓN ELECTRÓNICA
ARMONIZACION FISCAL
UNION EUROPEA
Schmaranzer, Denise
EC Tax Review 0928-2750 [print] v. 32, issue 2, April 2023, p. 83-86
Excise Duty Directive 2020/262 towards a digitalized and customs oriented excise law / Thomas Bieber, Denise Schmaranzer
Resumen.
The provisions of the Excise Directive 2020/262 to be applied as from 13 February 2023 aim to link excise and customs law more closely and to further advance the digitalization of excise processes. The authors argue that, notwithstanding the recast of the Directive, harmonization has not yet reached its full potential due to numerous options granted to the Member States. Furthermore, the linkage between excise and customs law raises fundamental questions regarding the justification of an automated incurrence of an excise duty debt in cases of a customs debt incurred through non-compliance. Finally, the authors show that the Excise Directive 2020/262 does not conflict with the planned recast of the Energy Tax Directive presented as part of the Green Deal in July 2021.
IMPUESTOS ESPECIALES
ADUANAS
ADMINISTRACIÓN ELECTRÓNICA
ARMONIZACION FISCAL
UNION EUROPEA
Schmaranzer, Denise
EC Tax Review 0928-2750 [print] v. 32, issue 2, April 2023, p. 83-86