000			01608nab a2200241 c 4500
999			_c147673 _d147673
003			ES-MaIEF
005			20230609132738.0
007			ta
008			230609t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969977 _aBieber, Thomas
245		0	_aExcise Duty Directive 2020/262 _btowards a digitalized and customs oriented excise law _c Thomas Bieber, Denise Schmaranzer
500			_aResumen.
520			_aThe 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.
650		4	_946527 _aIMPUESTOS ESPECIALES
650		4	_97520 _aADUANAS
650		4	_962126 _aADMINISTRACIÓN ELECTRÓNICA
650		4	_aARMONIZACION FISCAL _931085
650		4	_aUNION EUROPEA _948644
700	1		_970709 _aSchmaranzer, Denise
773	0		_9169561 _oOP 2141-B/2023/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 2, April 2023, p. 83-86
942			_cART