Annexes to COM(2020)240 - Authorisation of Portugal to apply a reduced rate of excise duty on certain alcoholic products produced in the autonomous regions of Madeira and the Azores

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dossier COM(2020)240 - Authorisation of Portugal to apply a reduced rate of excise duty on certain alcoholic products produced in the autonomous ...
document COM(2020)240 EN
date November 16, 2020
ANNEX

Information to be included in the monitoring report referred to in Article 6

1.   

Estimated additional costs. Information shall be provided for each product benefiting from the reduced rate of excise duty. The Portuguese authorities shall complete Table 1 with at least the following information, where such information is available. The information provided in Table 1 shall be sufficient for determining whether there is additional cost, which increases the cost of products produced locally in comparison to products produced elsewhere.

Table 1

MADEIRA (EUR)AZORES (EUR)Notes (3)
Sugarcane price (per 100 kg)
Passion fruit price (per 100 kg)
Lime fruit price (per 100 kg)
Alcohol price (per hlpa (1) – excluding taxes)
Freight cost (per kg)
Other costs (2)
Notes to Table 1:

(1)Hectolitres of pure alcohol.

(2)Provide information on water, energy and waste-related costs, costs in case of multiple establishments and other relevant costs.

(3)Provide information on all the specifications and clarifications underpinning the calculation methods.

2.   

Other subsidies. The Portuguese authorities shall complete Table 2 for each region listing all other aid and support measures addressing the additional operating costs of economic operators linked to the outermost status of the autonomous regions of Madeira and of the Azores.

Table 2

Aid/support measure(1)Period(2)Target sector(3)Budget amount in EUR(4)Annual expenditure, in EUR (2019-2024)(5)Share of the budget attributable to additional costs compensation(6)Estimated number of beneficiary firms(7)Notes(8)
[list]
Notes to Table 2:

(1)Provide the denomination and the type of measure.

(2)Provide information on years covered by the measure.

(3)Provide information only for sector-oriented measures.

(4)Provide information on the overall budget of the measure and the sources of funding.

(5)Provide information on actual expenditure year by year in the monitoring period (2019-2024), where available.

(6)Provide approximate estimation, as a percentage of the overall budget.

(7)Provide approximate estimation, where feasible.

(8)Provide any comments and clarifications.

3.   

Impact on public budget. The Portuguese authorities shall complete Table 3 providing the estimated total amount (in EUR) of tax not collected because of the tax differentials applied.

Table 3

201920202021202220232024
Foregone tax revenue

4.   

Impact on overall economic performance. The Portuguese authorities shall complete Table 4 for each region providing any data demonstrating the impact of the reduced excise duties on the socioeconomic development of those regions. The indicators required in Table 4 refer to the performance of the supported sector compared to the general performance in the economy of Madeira and in the economy of the Azores. If some of the indicators are not available, alternative reporting data shall be included on the impact on overall economic performance allowing analysis of the socioeconomic impact.

Table 4

Year(1)201920202021202220232024Notes(3)
Regional gross value added
In the supported sector(2)
Overall regional employment
In the supported sector(2)
Number of active producers
In the supported sector(2)
Price level index – mainland Portugal
Price level index of the region
Number of tourists of the region
Notes to Table 4:

(1)The information might not be available for all the years listed.

(2)Provide information on producers of rum, liqueurs and eaux-de-vie.

(3)Provide comments and clarifications as deemed relevant.

5.   

Specifications of the regime. The Portuguese authorities shall complete Table 5 for each product and for each of the autonomous regions of Madeira and of the Azores.

Table 5

Quantity (in hlpa (1))201920202021202220232024
Liqueurs production
Eaux de vie production
Rum production
Liqueurs dispatched to mainland Portugal
Liqueurs dispatched to other Member States
Liqueurs exported to third countries
Eaux de vie dispatched to mainland Portugal
Eaux de vie dispatched to other Member States
Eaux de vie exported to third countries
Rum dispatched to mainland Portugal
Rum dispatched to other Member States
Rum exported to third countries
Note to Table 5:

(1)Hectolitres of pure alcohol.

6.   

Irregularities. The Portuguese authorities shall provide information on any investigations on administrative irregularities, in particular, on evasion from taxes or smuggling, in the context of the application of the authorisation. They shall also provide detailed information, including at least information on the nature of the case, value and time period.

7.   

Complaints. The Portuguese authorities shall provide information on whether the local, regional, or national authorities have received any complaints concerning the application of the authorisation, either by beneficiaries or by non-beneficiaries.