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 laying down the general arrangements for excise duty (recast)

EUROPEAN COMMISSION Brussels, 25.5.2018 SWD(2018) 260 final COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a Council Directive laying down the general arrangements for excise duty (recast) {COM(2018) 346 final} {SEC(2018) 255 final} {SWD(2018) 261 final} Table of Contents 1.Introduction and Context 1.1.Excise duty, excise goods and fiscal risk 1.2.