11/10/21
Two new EU excise duties directives have been adopted in 2020 and must be implemented by the EU member states in their local legislation, these are the recast of the general arrangements for excise duties directive and the alcohol structures directive. To meet this obligation the changes to the Dutch excise duties act have been proposed.
Furthermore, it implements the requirements of a third EU Directive regarding the Union framework of defense efforts
When your company is performing excise duty related activities in the Netherlands, the proposed changes may impact your operations. Therefore, in such a case you are advised to look whether and/or how this may affect your operations.
Since these new directives not only have to be implemented in the Netherlands. Other EU member states will also need to ensure they have implemented them correctly in their national legislation, changes are also expected in other EU member states. So if you have operation in multiple EU member states you should monitor those as well.
The changes relating to the recast of the general arrangements are:
The changes for complying with the changes of the alcohol structures directive are:
The changes for implementing the requirements of the directive regarding the Union framework of defense efforts looks at unifying exemptions of excise duties and VAT for operations of EU defense organizations, e.g. when performing NATO actions.
Should you need any advice on this matter, please contact your usual PwC customs and international trade specialist at PwC.
André Stoop
Senior Manager - Customs & International Trade, PwC Netherlands
Tel: +31 (0)62 293 16 98