Excise Duty Directive 2020/262 towards a digitalized and customs oriented excise law Thomas Bieber, Denise Schmaranzer
By: Bieber, Thomas
.
Contributor(s): Schmaranzer, Denise.
Material type: 
ArticleSubject(s): IMPUESTOS ESPECIALES | ADUANAS | ADMINISTRACIÓN ELECTRÓNICA | ARMONIZACION FISCAL | UNION EUROPEA
In:
EC Tax Review v. 32, issue 2, April 2023, p. 83-86Summary: 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.
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| OP 2141-B/2023/2-1 Taxing interest in the Debtor State as an Alternative to DEBRA | OP 2141-B/2023/2-2 May a country tax a subsequent restructuring under the Merger Directive? | OP 2141-B/2023/2-3 Shades of transparency | OP 2141-B/2023/2-4 Excise Duty Directive 2020/262 | OP 2141-B/2023/3 EC Tax Review | OP 2141-B/2023/4 EC Tax Review | OP 2141-B/2023/5 EC Tax Review |
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.
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