European Commission and Directorate-General for Taxation and Customs Union 28 October 2016, COMMISSION STAFF WORKING DOCUMENT Evaluation Accompanying the document REPORT FROM THE COMMISSION TO THE COUNCIL on the evaluation of Council Directive 92/83/EEC on the structures of excise duties on alcohol and alcoholic beverages

EUROPEAN COMMISSION Brussels, 28.10.2016 SWD(2016) 336 final COMMISSION STAFF WORKING DOCUMENT Evaluation Accompanying the document REPORT FROM THE COMMISSION TO THE COUNCIL on the evaluation of Council Directive 92/83/EEC on the structures of excise duties on alcohol and alcoholic beverages {COM(2016) 676 final} {SWD(2016) 337 final} Table of Contents Contents 1. INTRODUCTION 2.