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SEPTEMBER'S NEWSLETTER
EXCISE DUTY REFUND ON DIESEL FOR ROAD TRANSPORT: PUBLICATION OF NEW REFUND RATES
The TICPE (Taxe Intérieure de Consommation sur les Produits Energétiques) applies to a number of energy products such as fuels, hydrocarbons or oil products. The TICPE only applies to such products if they are used for fuel purposes. TICPE therefore stands for the French excise duty applicable on such energy products (similar to e.g. Mineral Oil Tax (M.O.T.).
The TICPE is regulated at the European level by Directive 2003/96/EC and was first set out in Articles 265 et seq. of the French Customs Code, which set out the general system of the TICPE as well as the specific features of the excise duty rate determination, particularly in relation to certain energy products or their utilization.
DISTANCE SALES OF TOBACCO IN DENMARK: RECENT DEVELOPMENTS AND DISCUSSIONS FOR THE NEAR FUTURE
There are several limitations on marketing of tobacco in Denmark, such as ongoing increasing of taxes, and others in discussion on a political level, but sales of tobacco by distance sales is possible in Denmark with the correct registrations and excise duty stamps.
SPANISH ANTI-FRAUD REGULATION ON “TOBACCO LEAVES”
One of the main problems linked to excise duty on tobacco and tackled by the tax authorities in recent times, was a very particular type of fraud consisting of carrying out certain operations with products that did not meet the condition of manufactured tobacco (and therefore, theoretically, were not within the scope of the tobacco excise regulation) but could nevertheless be used as such after a simple procedure. These products were cut tobacco leaves sold to the public as such, and then transformed into fine cut-tobacco by using special machines placed in the shop or bought by the customers.
KEYNOTES FOR THE DISTANCE SALES FRAMEWORK OF ALCOHOLIC BEVERAGES IN GREECE.
Guidelines on distance sales of alcoholic beverages in Greece, were issued in March 2022. These guidelines provide the terms, conditions and process established for the delivery, taxation and receipt of alcoholic beverages by private individuals in Greece. The guidelines also provide instructions for EU distance sales from Greece.
Emphasis is given to the roles and responsibilities of the seller through the appointed Tax representative. A special annual level permit is needed, along with a fiscal guarantee for excise duties coverage.
At least once a year, the competent customs office of control will conduct a physical inspection at warehousing installations and a book/record keeping audit of the deliveries made.
FRANCE: VAT RATES APPLICABLE TO SALES OF PRODUCTS FOR HUMAN CONSUMPTION FLAVOURED WITH WINE OR BEER
In France, the standard VAT rate is 20% according to article 278 of the French Tax Code (Code général des impôts – « CGI »). However, depending on the products sold, the VAT rate applicable to them may vary significantly.
THE EUROPEAN COMMISSION PROPOSAL FOR A “CARBON TAX”
The carbon tax project falls within the objectives defined in the so-called "European Green Deal" and reflected in Regulation 2021/119 regarding "climate neutrality", which establishes a level for emissions of greenhouse gases in the year 2030 55% lower than those existing in 1990.