Summary report: Reality check on tax exemptions for ethyl alcohol

The event attracted great interest from businesses across the EU. After an introduction by Ms Maria Elena SCOPPIO (Director, Indirect Taxation and Tax Administration), participants had the opportunity to exchange directly with the Commission at technical level.

The constructive and meaningful discussion with the businesses showed that while the EU regulatory framework works coherently in general, businesses still sometimes encounter difficulties in cross-border trade, including when moving flavours and other exempt products, sharing samples with prospective customers and using alcohol in the production of pharmaceutical active raw materials.

The discussion showed that there is potential for more harmonisation, like in case of sending samples cross border or setting common thresholds for transport losses. Businesses also calledfor clarifying or specifying the current EU harmonised rules, because they seem to be sometimes interpreted differently at national levels.

The Commission welcomed the valuable feedback received, which will feed into the reflections on potential simplifications of the excise rules.

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