European Commission and Directorate-General for Taxation and Customs Union 25 May 2018, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a Council Directive amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

EUROPEAN COMMISSION Brussels, 25.5.2018 SWD(2018) 259 final COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a Council Directive amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages {COM(2018) 334 final} {SEC(2018) 254 final} {SWD(2018) 258 final} Contents 1.Introduction and Context 1.1.