Fuente: © European Parliament
http://www.europarl.eu.int/

EU: MEPs back reduced rate excise duty for Madeira's local beer

/noticias.info/ A proposed Council Decision authorising Portugal to apply until 31 December 2013 a reduced rate of excise duty to beer brewed in Madeira by small independent breweries and consumed locally is endorsed by the European Parliament (report by Sergio Marques, EPP-ED, PT). Portugal points out that this measure is considered essential to the survival of the local brewing industry.

The decision would apply where annual production exceeds 200,000 hectolitres but not 300,000 hectolitres. Production in excess of 200,000 hectolitres will be eligible for the reduced rate only to the extent that it is consumed locally, so as not to undermine the EU single market.

Close to the limit

Council directives 92/83/EEC and 92/84/EEC (alcoholic beverage excise duties) allow reduced rates, of no more than 50% below the standard national rate, on beer from small independent breweries.

In Madeira, these breweries already get a full 50% reduced rate under national rules. However, mainly due to increased tourism, one of the two breweries in Madeira is close to producing 200,000 hectolitres annually, whereupon its entitlement to reduced rates under the existing rules will cease.

Offsetting disadvantages

The disadvantages faced by the Madeira breweries include remoteness, fragmented terrain and tight local markets. These disadvantages are compounded by strong competition from beer brewed by large national and multinational breweries and imported from other EU Member States.

EC Treaty Article 299(2) takes account of the outermost regions' special characteristics and constraints without undermining the integrity of the Community legal order. In this context Portugal has requested a derogation from Treaty Article 90 (discriminatory taxation) in order to apply a rate of excise duty lower than the national rate fixed in accordance with Directive 92/84/EEC. notas_de_prensa_archivo