European Commission in favour of change to directive 2008/118/EC
Parliamentary questions 11 December 2013. Answer given by Mr Šemeta on behalf of the Commission
1. The Commission is aware that a lack of procedural harmonisation in the area of distance selling (Article 36 of Council Directive 2008/118/EC) can be costly and can represent a barrier to the free movement of goods.
The Commission has established a Project Group consisting of the Commission and representatives of the Member States to investigate how current arrangements for fiscal compliance can be improved, particularly those based on Article 36 of Directive 2008/118/EC. An initial report on best practice under the current arrangements will be produced by June 2014.
Under Article 45(2) of Directive 2008/118/EC the Commission will submit a report to the European Parliament and the Council in 2015 on the implementation of the directive, including the provisions on distance selling. Where the Commission considers changes to the current legal situation to be necessary such changes will be included in the report.
2. The country of origin principle, charging excise duty in the Member State of purchase, is an exception to the general rule by which the excise duty is chargeable in the Member State of consumption.
Given the loss of excise revenue that some Member States would suffer if this principle were extended to distance selling the Commission is of the opinion that a proposal to change Directive 2008/118/EC in this way would risk distorting the Single Market in a disproportionate way.
1. The Commission is aware that a lack of procedural harmonisation in the area of distance selling (Article 36 of Council Directive 2008/118/EC) can be costly and can represent a barrier to the free movement of goods.
The Commission has established a Project Group consisting of the Commission and representatives of the Member States to investigate how current arrangements for fiscal compliance can be improved, particularly those based on Article 36 of Directive 2008/118/EC. An initial report on best practice under the current arrangements will be produced by June 2014.
Under Article 45(2) of Directive 2008/118/EC the Commission will submit a report to the European Parliament and the Council in 2015 on the implementation of the directive, including the provisions on distance selling. Where the Commission considers changes to the current legal situation to be necessary such changes will be included in the report.
2. The country of origin principle, charging excise duty in the Member State of purchase, is an exception to the general rule by which the excise duty is chargeable in the Member State of consumption.
Given the loss of excise revenue that some Member States would suffer if this principle were extended to distance selling the Commission is of the opinion that a proposal to change Directive 2008/118/EC in this way would risk distorting the Single Market in a disproportionate way.