Wijziging van de Wet op de accijns in verband met Richtlijn nr. 2008/118/EG van de Raad van 16 december 2008 (PbEU L 9) (Implementatie horizontale richtlijn accijns)

This Dutch bill amends the Netherlands' Excise Act (Wet op de accijns) to transpose Council Directive 2008/118/EC, the EU horizontal directive on excise duty. The directive sets common rules for excise goods, such as the goods subject to duty, when duty becomes chargeable, and how goods move under duty suspension. Based on the title alone, the bill aligns Dutch law with these EU requirements. This summary is based on metadata only, not the full legislative text. Businesses that produce, store, import, or transport excise goods in the Netherlands, and the tax authorities that administer excise duty, would be most directly affected. Individual consumers may be affected only indirectly through the rules on duty payment and goods movement.