Article: Excise Duty Directive 2020/262: Towards a Digitalized and Customs Oriented Excise Law

The provisions of the Excise Directive 2020/262 to be applied as from 13 February 2023 aim to link excise and customs law more closely and to further advance the digitalization of excise processes. The authors argue that, notwithstanding the recast of the Directive, harmonization has not yet reached its full potential due to numerous options granted to the Member States. Furthermore, the linkage between excise and customs law raises fundamental questions regarding the justification of an automated incurrence of an excise duty debt in cases of a customs debt incurred through non-compliance. Finally, the authors show that the Excise Directive 2020/262 does not conflict with the planned recast of the Energy Tax Directive presented as part of the Green Deal in July 2021. Customs Law; Digitalization; Directive 2020/262; Directive 2003/96/EC; Excise Law; Excise Duty Directive; Energy Taxation Directive