BELGIUM EXCIISE DUTIES

BY KEITH NUTHALL
Belgium may be charged in the European Court of Justice unless it changes its legislation on the imposition of tobacco excise duties within two months, the European Commission said today (Monday).

The complaint is over the Belgian practice of demanding payment of excise duties at the time a "fiscal mark" is issued and not when the products are released for consumption, as laid down in EU regulations. This has the effect of depriving traders of the "suspension" arrangements which allow them to manufacture, store and transport products ...


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