Spark is proud to collaborate with Intellera in supporting the European Commission’s study on Simplifying Excise Duties in Intra-EU Operations.
Excise duties are a specific type of indirect tax applied to goods such as alcohol, tobacco, energy products and electricity. Their application is governed by EU legislation across all Member States through a set of general and sectoral directives that regulate the production, movement and taxation of excise goods. Despite this harmonised framework, challenges persist. Variability in national legal systems, procedural complexity, and fragmented governance for exporting excise goods create significant compliance burdens and costs, limiting access to the Single Market.
To address these issues, the study will provide DG TAXUD with evidence-based analysis to identify and develop solutions that remove systemic inefficiencies, ease administrative burdens for businesses and improve the functioning of the Single Market. It will review existing requirements and procedures, assess the effectiveness of current measures, and propose practical improvements through legislative and non-legislative actions. It will also explore innovative solutions for the longer term to make the excise system more efficient and better integrated with customs and taxation policy frameworks.
Spark will be in charge of conducting research on national and EU case-law, which will contribute to assessing the coherence of the explored policy options with the EU legislative framework. We look forward to supporting partners to deliver solutions that create real value for economic operators and strengthen the integrity of the EU framework.