{
  "url": "https://openlegislation.uk/eu-decision-2020-1790",
  "json_url": "https://openlegislation.uk/eu-decision-2020-1790.json",
  "id": "eudn/2020/1790",
  "title": "Council Decision (EU) 2020/1790 of 16 November 2020 authorising Portugal to apply a reduced rate of excise duty on certain alcoholic products produced in the autonomous regions of Madeira and of the Azores",
  "short_title": "Decision (EU) 2020/1790 authorising Portugal to apply a reduced rate of excise duty on certain alcoholic…",
  "long_title": "Council Decision (EU) 2020/1790 of 16 November 2020 authorising Portugal to apply a reduced rate of excise duty on certain alcoholic products produced in the autonomous regions of Madeira and of the Azores",
  "citation": "EU Decision 2020/1790",
  "type": "eudn",
  "year": "2020",
  "number": "1790",
  "version": "current",
  "date": "2020-11-16",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-decision-2020-1790/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1790/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1790/article-2",
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      "status": null,
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    },
    {
      "path": "article/3",
      "kind": "article",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1790/article-3",
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      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
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      "url": "https://openlegislation.uk/eu-decision-2020-1790/article-4",
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      "status": null,
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    },
    {
      "path": "article/5",
      "kind": "article",
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      "url": "https://openlegislation.uk/eu-decision-2020-1790/article-5",
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    },
    {
      "path": "article/6",
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      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1790/article-6",
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      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1790/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1790/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-decision-2020-1790/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "Information to be included in the monitoring report referred to in Article 6",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "annex/division/1",
      "kind": "division",
      "number": "1",
      "heading": "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.",
      "url": "https://openlegislation.uk/eu-decision-2020-1790/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/2",
      "kind": "division",
      "number": "2",
      "heading": "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.",
      "url": "https://openlegislation.uk/eu-decision-2020-1790/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/3",
      "kind": "division",
      "number": "3",
      "heading": "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.",
      "url": "https://openlegislation.uk/eu-decision-2020-1790/annex/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/4",
      "kind": "division",
      "number": "4",
      "heading": "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.",
      "url": "https://openlegislation.uk/eu-decision-2020-1790/annex/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/5",
      "kind": "division",
      "number": "5",
      "heading": "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.",
      "url": "https://openlegislation.uk/eu-decision-2020-1790/annex/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/6",
      "kind": "division",
      "number": "6",
      "heading": "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.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/6/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1790/annex/division-6/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/6"
    },
    {
      "path": "annex/division/7",
      "kind": "division",
      "number": "7",
      "heading": "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.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/7/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1790/annex/division-7/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/7"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/eu-decision-2020-1790/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-decision-2020-1790/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2020/1790",
    "retrieved_at": "2026-11-01T15:12:04.486180+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}