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The meeting of the Wine Intergroup was held in the presence of Mr Thomas Carrol, Head of Unit at DG Taxud, Unit D2 Excise duties and transport, energy and environment taxation, of Mr Edouard Gaultier, responsible for the "World Wine Values" project, and of Mr Thierry Corona, president of the "association des sommeliers d'Europe".

Mr Thomas Carroll DG TAXUD, Head of Unit , Unit D2 " Excise duties and transport, energy and environment taxation"

The European Commission has adopted a new draft directive concerning the general arrangements for excise duty amending directive 92/12 for the following reasons:

- To provide a legal basis for the Excise Movement and Control System (EMCS) which has already been approved in principle by the Council in 2003 but which needs a legal basis in order to be put into practice. This new system should come into force in April 2009 and will replace the paper forms needed to collect excise duties by an electronic procedure. The new system will change the information flux between economic agents and taxation authorities and will facilitate exchanges between them.

- The Commission reintroduces its 2004 proposal on the elimination of excise duties between Member States

-A few technical adjustments and updates have also been introduced in this new proposal

The numerous stakeholders have been consulted in 2006 and their replies (from the wine sector, among others) have underlined a will to simplify the procedure for suspending customs duties. Member States have also been consulted through bilateral contacts and through discussions in working group 2, committee on excise duty.

The proposal was adopted on the 14th of February, the first discussions in the Council took place on the 11th of March. The Commission expects the text to be adopted by the end of the year to allow Member States sufficient time for transposition before the coming into force of EMCS in April 2009. This calendar seems to be very ambitious and will be difficult to be kept.

Content of the new proposal:
The structure of the directive has been changed and a subdivision into seven chapters has been carried out in order to enhance the clarity of the text. A great number of changes are of a technical nature. However, a few important modifications can be highlighted:

Chapter 1: general provisions
This chapter contains no modification of substance but a clarification of the status of certain territories like the Canary Islands, the DOM TOM and Gibraltar who are considered as third countries regarding the application of excise duties and other taxes (VAT)

Chapter 2: Incurrence of excise duty:
Small clarifications are added regarding the way in which excise duty payments have to be applied. The proposal clarifies the questions of excise redemption in case of loss of goods between two Member States (accidents, fortuitous events of force majeure).

Article 10 clarifies the rules for reimbursement or exemption of excise duties under certain conditions: however, the Commission wants to avoid double taxation.

Article 13 updates the rules regarding the establishment of duty free shops in the Member States. The can only be placed in seaports or airports for passengers travelling to third countries.

Chapter 4: Movement of excise good under suspension of excise duty:
This chapter is the heart of the new proposal, introducing the legal basis for EMCS. This electronic information system will allow a faster information flux compared to the paper forms currently used. Moreover, it will make the work of customs offices more efficient.

Chapter 5: Movement and taxation of excise goods after release for consumption:
This part is the most controversial, it reintroduces the Commission proposals form 2004 that have been blocked in the Council in 2005. The Commission would like to simplify the movement of goods bought by individuals for personal consumption in another member state, whilst losening the limits on the quantities an individual can purchase and by relaxing the rules on transporting the goods from one MS to another (no necessity for the buyer to be present in person for the purchase and the transportation of goods).

Intervention by MEPs and stakeholders

Mrs Astrid Lulling, Président of the Intergroup (Luxembourg, EPP-ED)
The new proposed Directive is very technical, but everyone should be in favour of administrative simplification. Chapter 5 is of great interest for the wine sector. The purchase of goods by individuals for personal consumption should be allowed to be carried out via the internet, with excise duties paid at the point in the MS where they are purchased. This rule is essential for the proper functioning of the internal market.


Mr Rodrigo Iglesias Daveggio, CEEV
CEEV is in favour of Article 17 (Article 15 of Directive 92/12) allowing for an enlargement of those who can guarantee the circulation of goods under suspension from excise duties. However, article 30 of chapter 5 is in itself to be welcomed but risks changing existing distribution channels dramatically by creating new channels which will challenge the existing ones.


Mr Guillaume De Guitaut, Moët Hennessy
It would be interesting to see how the new proposals in this Directive can help in the fight against fraud. Will there be changes in the application of tax stickers on products in certain Member States?

Reply by Mr Thomas Carroll:
The dispositions under chapter 5 are innovative but we have to be realistic: the Commission has introduced them in order to be coherent with its previous proposals. The Commission wants to enlarge the dispositions for buying goods in other member states, especially an enlargement of the indicative limits for the authorised quantities by deleting the obligation of physical presence during acquisition of the goods to take advantage benefit from the existing excise duty of the country of acquisition. Nevertheless, according to the recent discussions in the Council and regarding the fact that in matters of tax policy, unanimity of all member states is needed, the adoption of these dispositions is not sure at all.

Mr Edouard Gaultier, responsible of ‘World wine values’ project

The World Wine Values project is based on the affirmation of the values of wine: this product is closely linked to history, customs and traditions. The ambition of World Wine Values is to focus on the values related to wine, in order to restore a new characterisation on the world markets. To reach this target, the "Marie-Claire et Sepherd brands" decided to build up a "world wide forum on wine" in order to gather producers, political actors, economists, sociologists and cultural environment at a prestigious event with the purpose to give new run up for wine on the global market.

The event will be held in Monaco at the end of the year 2009 and will be made up with different conferences on the topics of: wine and economy, wine and ethics, wine and its social character, wine and culture.

Mr Thierry Corona, président de l’association des sommeliers d’Europe

The association "Sommeliers d'Europe" was recently founded by Brigitte Leloup to face globalisation. The association has as a target to promote again the European wines by highlighting the European know-how and traditions and new communication technologies can be helpful for this promotion.
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