European Commission and Directorate-General for Taxation and Customs Union 28 October 2016, COMMISSION STAFF WORKING DOCUMENT Executive Summary of the 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) 337 final COMMISSION STAFF WORKING DOCUMENT Executive Summary of the 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) 336 final} EXECUTIVE SUMMARY Directive