Evaluation of the rates and structures of excise duty on alcohol and alcoholic beverages

We strongly support the continuation of reduced excise duty for small producers and note the highly positive effect this has had for consumers since it was introduced in Ireland in 2005. We believe there is scope for making duty rates fairer between different kinds of drinks, noting that wine can be zero-rated but beer cannot. There is no rational reason for such a distinction.

Croatian Chamber of Agriculture First and foremost, it is critical distinguishing between use and abuse and recognising that harmful alcohol consumption has been steadily declining in the EU in the past decade. Tax and price increases are poorly suited to targeting harmful use of alcohol, as they often bring the opposite results.

The European Public Health Alliance (EPHA) is a leading European civil society alliance in Brussels, made up of 80 public health NGOs, patient groups, health professionals and disease groups, working to improve health and strengthen the voice of public health in Europe. EPHA welcomes the European Commission's evaluation of excise duty rates and tax structures on alcoholic beverages.

We welcome the opportunity to contribute to the ongoing consultation and would like to provide some background information on the links between health and taxation and their impact. First of all, it is important to distinguish between consumption and abuse and to recognise that harmful alcohol consumption in the EU has steadily decreased over the last decade.

Filed in German · English published by the European Commission

The European Association for the Study of the Liver (EASL) aims to be the Home of Hepatology so that all who are involved in treating liver disease can realise their full potential to cure and prevent it. EASL welcomes the European Commission's evaluation of excise duty rates and tax structures on alcoholic beverages.

The Association Polska Wódka takes the view that it is necessary to harmonise the rates of excise duty for the various categories of alcoholic beverages (beer, wine, spirits). At the moment, excise duty rates are detrimental to spirits by providing a competitive advantage to beer and wine producers.

Filed in Polish · English published by the European Commission

ACIBEV supports the maintenance of existing EU rules on excise duties. The existing EU rules on excise duties for wines and aromatised wine products (Directives 92/83 and 92/84) are fit for purpose and should be maintained to continue to address their initial main objectives: fill gaps between different national tax policies and between different categories in terms of economic competitiveness.

Filed in Portuguese · English published by the European Commission

The VCI supports the UN Sustainable Development Goal 3, in particular sub-objective 3.5, in the context of this evaluation, as well as the European Commission’s Beating Cancer Plan, which aim to reduce harmful alcohol consumption. Therefore, we are in principle in favour of measures that are suitable for achieving this objective, including by using alcohol taxation as a starting point.

Filed in German · English published by the European Commission

European Commission inter-service group on the approximation of excise duty rates on alcohol and alcoholic beverages (Council Directive 92/84/EEC) Excise duties are indirect taxes levied on certain products, such as alcoholic beverages, which are paid in the country of consumption of the goods, i.e. when they are made available to the consumer.

Filed in Spanish · English published by the European Commission

Excise duties are indirect taxes on specific goods, such as alcoholic beverages, that must be paid at purchase/consumption by the manufacturer/retailer/importer/ principally designed to generate revenues to governments. Usually, excise duties are passed on to the consumer.

The spirits industry has identified an area where excise duty rates need to be revised. The amendments should aim at reducing the gap between the various categories of alcoholic beverages since 1992, which puts spirit drinks at a disadvantage compared to other categories of alcoholic beverages.

Filed in Polish · English published by the European Commission

The European Confederation of Independent Winegrowers (CEVI) represents and defends the interests of the European Independent Winegrowers. They grow their own vine and produce themselves their wine, and in most cases run family businesses. They directly sell the fruits of their labour to the consumers, and actively contribute to the development of the entrepreneurial fabric of the internal market.

The European Heart Network (EHN) welcomes the opportunity to provide input on the evaluation of the rules governing excise duty on alcohol and alcoholic beverages. Harmful alcohol consumption is responsible for an estimated 50 000 cardiovascular disease (CVD) deaths in the EU. High alcohol consumption increases the risk of CVD by raising blood pressure and blood levels of triglycerides.

EBCU is a non-political, non-religious organisation formed in 1990 to give voice to the beer consumer at the European level, both within and beyond the European Union (EU). Our members are different national beer organisations in European countries representing over 200 000 consumers. Having different minimum rates on duty of alcoholic beverages based on their product category is problematic.

We welcome the possibility to contribute to the ongoing evaluation and would hereby like to offer some context on the links between health, taxation and outcomes. First and foremost, it is critical to distinguish between use and abuse and recognise that harmful alcohol consumption has been steadily declining in the EU in the past decade.

The European Chronic Disease Alliance (ECDA) welcomes the opportunity to provide input on the evaluation of the rules governing excise duty on alcohol and alcoholic beverages. These have not been updated in the past 30 years (since 1992) despite market evolutions, consumption changes and continuously growing evidence on the negative impact of alcohol consumption on people’s health.

AIM welcomes the opportunity to provide feedback on the on the evaluation of excise duty rates and tax structures. Increased Taxation as a best buy for Public Health Increasing the price of alcohol is one of the most cost-effective alcohol policies available. Pricing policies have also been identified by WHO as second “best buy” in the fight against non-communicable diseases.

The minimum excise duty rate directive should be removed & replaced by a maximum excise duty rate discrimination directive that determines the maximum gap between the lowest & highest taxed beverage type in a country. Excise duties, especially when referring to minimum rates, are not adequate health policy tools, even if some WHO documents, and public health lobbyists may claim this to be the case.

The current eu directives on alcohol tax (framework e.g. ) favor wines over beer. This is unfair when we remember that there is an EU court decision on how the two categories are substitutes to each other (e.g. dinner occasion). The EU should also look into the WHO recommendations in terms of how one can by taxation push people from stronger alcohol content beverages to milder ones.

Ladies and gentlemen, Belgian spirits producers, as well as distributors active in the spirits sector, suffer greatly from cross-border purchases and especially since the huge increase in excise duties introduced by the Belgian authorities in 2015. More than 50 % of Belgian people are 50 km away from a border with differences in excise rates in neighbouring countries, or three times lower than in Belgium.

Filed in French · English published by the European Commission

UIV supports the maintenance of the existing EU excise rules The existing EU excise rules for wines and aromatized wine products (Directives 92/83 and 92/84) are fit for purpose and should be maintained to keep on addressing their initial main goals: to fill the gaps between different national fiscal policies and between different categories in terms of structural economic competitiveness.

CEEV supports the maintenance of the existing EU excise rules The existing EU excise rules for wines and aromatized wine products (Directives 92/83 and 92/84) are fit for purpose and should be maintained to keep on addressing their initial main goals: to fill the gaps between different national fiscal policies and between different categories in terms of structural economic competitiveness.

The German Social Insurance Agency (DSV) welcomes the European Commission’s consultation on the current legislation on excise duty rates and tax structures on alcohol and alcoholic beverages in the European Union (EU). The consultation process should aim to clarify the health aspects of alcohol consumption in order to contribute to reducing alcohol consumption.

Filed in German · English published by the European Commission

Excise duty on fortified alcoholic beverages such as Madeira wine is already an addition to this product which makes it less competitive on the national market. Although, for the Autonomous Region of Madeira, that tax is reduced by 50 %, it still has some weight; however, the 50 % rebate for the regional market is already a good aid to mitigate the damage by adding taxes.

Filed in Portuguese · English published by the European Commission