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NOVEMBER'S NEWSLETTER
AUSTRIA-BELGIUM SIMPLIFICATIONS FOR DISTANCE SELLING OF WINE AND SPARKLING WINE
Austria applies an excise duties zero rate for the supply of wine and sparkling wine. Although by law, the full formal procedure for excise duty goods applies, the Austrian customs authorities usually grant simplifications for cross border EU distance selling of wine and sparkling wine.
Belgian legislation requires an importer to appoint a Fiscal Representative for Excise. A separate permit must be requested, and a separate weekly declaration must be submitted.
CHANGES TO THE UK ALCOHOL TAXATION REGIME: NEW DUTY RELIEFS
The UK implemented a major change to its system of alcohol taxation on 1 August 2023. The revised taxation regime includes 2 new duty reliefs for alcoholic beverages, Small Producer Relief and Draught Relief, which can be claimed by non-UK producers. Non-UK producers can potentially claim significant discounts on their UK excise duty by using these reliefs.
THE CARBON MARKET IN THE EUROPEAN UNION
Despite all the precautions taken with respect to the introduction of the greenhouse gas emission allowances market in the EU, the risk of carbon leakage would have continued to exist if the local system had not been balanced with a border mechanism that prevented massive imports of products obtained from polluting industries in third countries. For this reason, the European Commission launched in 2021 a proposal for a Regulation that promoted the establishment of a "Carbon Border Adjustment Mechanism", proposal that has been embodied in Regulation 2023/956, of May 10th, 2023.
UNHARMONIZED ITALIAN CONSUMPTION TAXES: CONFLICTING RULES ON SOME ENERGETIC PRODUCTS AND USEFUL TIPS FOR SMOKERS
The final part of the Italian Excise Act (TUA) is dedicated to national consumption taxes applying on specific energy products and smoking surrogates and accessories. Indeed, the third chapter of the TUA referrers to regulation not harmonized on European level, which in some cases seems to be an exceptional fiscal entity. Products like lubricant oils and petroleum bitumen, despite being including in the vast NC-code group of the energetic products under monitoring of the tax authorities, in Italy are subject to dedicated regulation and taxation.
UNWRAPPING THE FRENCH SUGAR TAX: A SWEET SOLUTION TO SUPPORT PUBLIC HEALTH
French Sugar Taxes target soft drinks with added sugars or synthetic sweeteners. The dual and quite unnoticed French Sugar Tax focuses on reducing high-sugar beverage consumption and supporting public health. This tax encompasses two categories: one for added sugar and another for synthetic sweeteners and applies to a wide range of beverages. Tax rates are linked to sugar content per hectoliter, with higher sugar products incurring steeper taxes. It concerns manufacturers, importers, and distributors of taxable products in France. As part of a broader public health strategy, the French Sugar Tax is an important tool to limit excessive sugar consumption and promote added-sugar-free beverages.