| activities |
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-
- date
- 2009-06-09
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-
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- http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2009&nu_doc=0259
- text
PURPOSE: to authorise
Portugal to apply, from 1 January 2009 to 31 December 2013, a
reduced rate of excise duty applicable to certain products in
Madeira and the Azores.
PROPOSED ACT: Council Decision.
BACKGROUND: Decision
2002/167/EC authorised Portugal to apply a reduction in the rate of
excise duty on rum and liqueurs locally produced and consumed in
the autonomous region of Madeira and on liqueurs and eaux-de-vie
locally produced and consumed in the autonomous region of the
Azores. The reduced rate applied must not be more than 75% lower
than the standard national excise duty on alcohol. This decision
ceased to have effect on 31 December 2008. Portugal has sought an
extension of this authorisation until 31 December 2013. The
Portuguese authorities have provided additional information aiming
to demonstrate that it is necessary to extend the reduced rate of
excise duty beyond the end of 2008 in order to maintain the
production of rum, liqueurs and/or eaux-de-vie and associated
agricultural activities.
At present, nine companies are registered to produce
rum and/or liqueurs in Madeira; nine companies produce liqueurs and
38 companies produce eaux-de-vie in the Azores. The local industry
employs around 130 workers in Madeira and around 90 workers in the
Azores. In Madeira, the cultivation and processing of sugar cane
and fruits provides work for around 1 000 family-owned agricultural
holdings.
In 2007 the market share of the products benefiting
from a reduced rate of excise duty was lower than that of similar
products imported or supplied from other parts of the Community
(20.3 % in Madeira; 38.9% in the Azores) from which these products
therefore face strong competition. Furthermore, notwithstanding the
application of a reduced rate of excise duty, the average retail
selling price (including tax) in Madeira and in the Azores of
locally produced rum, liqueurs or eaux-de-vie is higher than that
of similar products from outside these regions. The main handicaps
faced by the producers of rum, liqueurs and/or eaux-de-vie arise
from additional costs linked to the factors identified in Article
299(2) of the Treaty (i.e. remoteness, insularity, small size,
difficult topography, and climate).
IMPACT ASSESSMENT: the
economic impact of the proposal concerns in essence producers of
rum and liqueurs in Madeira and producers liqueurs and eaux-de-vie
in the Azores and can, therefore, be considered as minimal. If such
producers were to lose the benefit of the reduced rate of excise
duty, the resulting increase in retail selling price would risk
jeopardising the subsistence and survival of these economic
sectors, as well as employment directly and indirectly connected to
them.
CONTENT: it is proposed to
authorise Portugal to apply, from 1 January 2009 to 31 December
2013, a reduced rate of excise duty applicable to locally produced
and consumed rum and liqueurs in the autonomous region of Madeira
and to locally produced and consumed liqueurs and eaux-de-vie in
the autonomous region of the Azores. The reduced rate may be lower
than the minimum rate of excise duty on alcohol set by Directive
92/84/EEC, but may not be more than 75% lower than the standard
national excise duty on alcohol. This corresponds to the
authorisation granted from 1 January 2002 until 31 December 2008 by
Decision 2002/167/EC.
BUDGETARY IMPLICATIONS: the proposal has no
implication for the Community budget.
- celexid
- CELEX:52009PC0259:EN
- type
- Legislative proposal published
- title
- COM(2009)0259
- body
- EC
- commission
-
- DG
- Taxation and Customs Union
- Commissioner
- KOVÁCS László
- type
- Legislative proposal
-
- body
- EP
- date
- 2009-07-23
- type
- EP officialisation
-
- date
- 2009-09-09
- docs
-
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- http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE428.141
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- PE428.141
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-
- date
- 2009-09-14
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- 2009-10-06
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- rapporteur
-
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- name
- HÜBNER Danuta Maria
-
- body
- EP
- responsible
- True
- committee_full
- Regional Development
- committee
- REGI
-
- date
- 2009-10-06
- text
The Committee on Regional Development adopted the
report drawn up by Danuta Maria HÜBNER (EPP, PL) approving
unamended, under the consultation procedure, the proposal for a
Council decision authorising Portugal to apply reduced rates of
excise duty in the autonomous region of Madeira on locally produced
and consumed rum and liqueurs and in the autonomous region of the
Azores on locally produced and consumed liqueurs and
eaux-de-vie.
According to the rapporteur, whilst the proposed
decision is essentially technical, it is important that Parliament
reviews it in order to ensure that the qualifying conditions
governing the original authorisation still exist and to control
that no undue advantage was being given to one sector of the
market.
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-
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- HÜBNER Danuta Maria
-
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- True
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- REGI
- type
- Vote in committee, 1st reading/single reading
-
- date
- 2009-10-14
- docs
-
- url
- http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2009-0039&language=EN
- type
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- title
- A7-0039/2009
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- text
The European Parliament adopted by 579 votes to
13, with 12 abstentions, a legislative resolution approving
unamended, under the consultation procedure, the proposal for a
Council decision authorising Portugal to apply reduced rates of
excise duty in the autonomous region of Madeira on locally produced
and consumed rum and liqueurs and in the autonomous region of the
Azores on locally produced and consumed liqueurs and
eaux-de-vie.
- type
- Decision by Parliament, 1st reading/single reading
- title
- T7-0033/2009
-
- url
- http://www.europarl.europa.eu/oeil/popups/sda.do?id=17496&l=en
- type
- Results of vote in Parliament
- title
- Results of vote in Parliament
- body
- EP
- type
- Text adopted by Parliament, 1st reading/single reading
-
- date
- 2009-11-10
- body
- type
- Act adopted by Council after consultation of Parliament
-
- date
- 2009-11-10
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- 2972
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- body
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- End of procedure in Parliament
-
- date
- 2009-11-13
- text
PURPOSE: to authorise Portugal to apply, from 1
January 2009 to 31 December 2013, a reduced rate of excise duty
applicable to certain products in Madeira and the
Azores.
LEGISLATIVE ACT: Council Decision 2009/831/EC
authorising Portugal to apply a reduced rate of excise duty in the
autonomous region of Madeira on locally produced and consumed rum
and liqueurs and in the autonomous region of the Azores on locally
produced and consumed liqueurs and eaux-de-vie
CONTENT: the Council adopted
a decision authorising Portugal to apply reduced excise duty rates
on certain locally produced and consumed spirits. The Decision
provides that the reduced rate may be applied to rum and liqueurs
which are locally produced and consumed in the autonomous region of
Madeira and to liqueurs and eaux-de-vie which are locally produced
and consumed in the autonomous region of Azores. The rates applied
may be lower than the minimum rate of excise duty on alcohol set by
Directive
92/84/EEC, but may not be more than 75% lower than the
standard national excise duty on alcohol.
It is recalled that by Council Decision 2002/167/EC
Portugal had been authorised to apply a reduced rate of excise duty
in the autonomous region of Madeira on locally produced and
consumed rum and liqueurs and in the autonomous region of Azores on
locally produced and consumed liqueurs and eaux-de-vie. The
application of a reduced rate of excise duty on those products was
considered necessary for the survival of the local industry
producing and marketing them. In view of the high cost of those
activities arising mainly from factors inherent to the situation of
Madeira and the Azores as outermost regions (remoteness,
insularity, small size, topography and climate), it was considered
that only a reduction of the rate of excise duty on the locally
produced and consumed products concerned could enable them to
continue to compete on an equal footing with similar products
imported or supplied from other parts of the Community and thus
ensure the survival of the industries. Portugal could apply to
those products a rate of excise duty lower than the full rate on
alcohol laid down in Council Directive 92/84/EE), and lower than
the minimum rate of excise duty on alcohol set by this Directive
but not more than 75 % lower than the standard national excise duty
on alcohol. This measure was applicable from 1 January 2002 until
31 December 2008.
Subsequently Portugal sought an authorisation subject
to the same terms, for the period from 1 January 2009 until 31
December 2013.
The granting of this new authorisation sought is
justified in order to avoid endangering the development of those
outermost regions. The local industry employs around 130 workers in
Madeira and around 90 workers in the Azores. In Madeira, the
cultivation and processing of sugar cane and fruits provides work
for around 1 000 family-owned agricultural holdings. Faced with
difficulties in exporting outside the regions, the regional markets
are the only possible outlets to sell those products.
A reduction of the rate of excise duty is continued to
be authorised at the level requested to help offset the competitive
disadvantage which distilled alcoholic beverages produced in
Madeira and in the Azores face as a result of higher production and
marketing costs.
APPLICATION: the Decision will apply from 1 January
2009 until 31 December 2013.
- type
- Final act published in Official Journal
- docs
-
- url
- http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009D0831
- title
- Decision 2009/831
-
- url
- http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:297:SOM:EN:HTML
- title
- OJ L 297 13.11.2009, p. 0009
|
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- 2.70.02 Indirect taxation, VAT, excise duties
- 3.10.06.08 Wine, alcoholic and non-alcoholic beverages
- 4.70.06 Outlying and remote regions, overseas countries and territories
|