Administrative cooperation in the field of excise duties - electronic registers

EESC opinion: Administrative cooperation in the field of excise duties - electronic registers

Key points:


  • fully supports the constant updating of the rules allowing an adequate degree of administrative cooperation between national tax authorities; 
  • endorses the Commission and Member States in making the best possible use of IT and technologically enhanced systems to improve tax collection and tackle fraud;
  • recalls the importance of organising and running the national registers on excise duties, respecting the right to privacy with regard to the information inserted and processed within such registers. The processing of such data should not go beyond what is necessary and proportionate for the purpose of protecting the legitimate fiscal interest of Member States, in line with the proportionality principle as developed by the ECJ case-law;
  • notes that since it has become necessary to adapt national registers after the approval of Directive 2020/262, which provides for the definitions of  "certified consignor" and "certified consignee", as well as the additional definitions of "certified consignor or certified consignee sending or receiving excise goods only occasionally", the Committee recommends that the Commission ensure a sufficient degree of harmonisation in the interpretation and implementation of such concepts in order to guarantee the homogeneity of the information inserted within national registers;
  • encourages Member States to carefully consider and monitor implementation costs during the adaptation process triggered by the Commission proposal. However, should the adaptation process highlight the need for additional spending in order to fully protect the privacy of European businesses and people, adequate extra investments in IT and cybersecurity of the registers should be promptly carried out.