In 2004, the Commission produced a report which recommended that the minimum rates of duty laid down in 1992 should be revalorised to take account of the inflation that has occurred since then (COM(2004) 223 final).The report also noted problems in the classification and categorisation of alcoholic products for excise purposes such that, in some cases, the same product was classified under different categories (and hence subject to different taxation) in different Member States.
The overarching objective of the present study is to examine whether the current structures of alcohol taxation and the minimum rates laid down for the various categories are adequately supporting the effective functioning of the internal market, or whether distortions are caused and adaptations would be appropriate.
The study has two main specific aims, namely to provide an:
�� Assessment of the current burdens of taxation and economic relationships between the different types of alcoholic beverages in different Member States;
�� Assessment of the economic impact on the particular beverages and on the different Member States of potential changes to the alcohol directives compared to the current status quo.
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