ITALIAN RETAILER WILLING TO RECEIVE ALCOHOLIC BEVERAGE FROM ANOTHER EU MEMBER STATE
Whether acting as restaurant, a supermarket, or a broker, the economic operator willing to be autonomous in buying and reselling foreign alcoholic beverages – received from another EU Member State – is required to have physical premises to use as a warehouse.
FRANCE: WHICH EXCISE ACCOMPANYING DOCUMENT FOR WHICH FLOW AND WHAT IS THE IMPACT OF THE NEW FEB 13TH 2023 REGULATION?
Depending on the excise flow at stake – whether it is a B2B or B2C duty paid or duty suspended flow – French regulations expect different types of accompanying documents when it comes to alcoholic beverages.
PECULIARITIES OF THE EXCISE DUTY ON MANUFACTURED TOBACCO
All excise duties have their peculiarities, but perhaps those related to "tobacco products" are the most peculiar; due, on the one hand, to the inclusion in the tax of products to be smoked that do not consist of tobacco, and on the other, to the exclusion of certain types of tobacco because they are not intended to be smoked, or well, owing to a specific prohibition.
NATIONAL LEVIES WITHIN BELGIUM
Within the regulations, every Member State is permitted to add national (excise) levies on the consumption of specific goods. Furthermore, some Member States are taking advantage the European Commission's allowance to create taxes to avoid non-environmentally friendly behaviours (as excise on single-use plastics).
PLASTIC PACKAGING TAX (PPT)
A new tax on plastic packaging comes in to force in the UK from 1 April 2022. It applies to all plastic packaging manufactured in, or imported into the UK that does not contain at least 30% recycled plastic.
The rate of tax which is payable, on a quarterly basis, is £200 per tonne of any plastic packaging which falls within the above criteria.