Question 5861 — alcohol and alcoholic beverages

Summary

Mr. Maxime Michelet draws the attention of the Minister Delegate to the Minister for Europe and Foreign Affairs, responsible for foreign trade and French people living abroad, to the solutions to be considered in order to facilitate sales to individuals in other Member States of the European Union. In Champagne, winegrowers selling their bottles remotely to European individuals must pay taxes (excise and VAT) of country of destination. This obligation represents such a significant cost or such complex procedures, to be renewed with each country concerned, that many winegrowers give up exporting their products. This state of affairs represents a considerable obstacle to French exports, even though the volume of internet sales has never been so important and consumption habits now emphasize direct contact between producers and consumers. On July 1, 2021, a threshold was established for VAT below which intra-community sales to individuals are treated for tax purposes as sales in France. Beyond this threshold, a single window facilitates the declaration and liquidation of VAT in the different EU countries. This happy initiative, simplifying exports for many economic players, could be reproduced for excise on alcohol. He asks him if the Government plans to defend such a measure to the European Commission in order to promote exports from French wine growers.

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