Ref. Ares(2014)1758787 - 28/05/2014
EUROPEAN COMMISSION
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate I. Agricultural legislation and procedures
Director
Brussels,
2 8 MAI 2 0 H
agri.ddg4.i.2(2014)1875858
Subject: Danish excise duty on tea and tea extracts
Dear Ms Hansen,
Thank you for your letter dated 10 December 2013 in which you request the Commission
services' opinion on Denmark's consideration to abolish the Danish excise duty on tea
and tea extracts and any possible State aid implications this could have. You specifically
inquire about how the fact that there will still be an excise duty on coffee would impact
the Commission's opinion.
Taxes are in general the competence of the individual Member State. This means that a
Member State is free to decide the taxes that it wishes to impose in its territory. However,
in doing so, the Member State must also assess whether the tax that it introduces/levies
differently affects undertakings/products which are in the same factual situation. If it
concludes that this is the case, it should be aware that the introduction of the tax could
have State aid or internal market implications.
The Commission services cannot provide a position in the case at hand merely on the
basis of a letter. If Denmark wishes to obtain an official opinion on whether abolishing
the excise duty on tea and tea extracts has State aid implications, it would have to submit
a duly reasoned notification in accordance with Article 108(3) of the Treaty on the
Functioning of the European Union to the Commission.
Please accept my sincere apology for the delay with the reply.
Yours faithfully.
Nathalie SAUZE-VANDEVYVER
Director
Jeanette Rose Hansen
Head of Division VAT, excise duties and customs
Ministry of taxation
Nicolai Eigtveds Gade 28
DK - 1402 Copenhagen
Denmark
Commission européenne/Europese Commissie, 1049 Bruxeiles/Brussel, BELGIQUE/BELGIË - Tel. +32 22991111