Taxing the Brewing Sector: A European Analysis of the Costs of Producing Beer and the Impact of Excise Duties
Taxing the brewing sector: a European analysis of the costs of producing beer and the impact of excise duties *
A Report for The Brewers of Europe
September 2010
*connectedthinking
Foreword
PricewaterhouseCoopers was created in 1998 by the merger of two firms – Pricewaterhouse and Coopers & Lybrand - each with historical roots going back some 150 years. Drawing on the talents of more than 139,000 people in 148 countries, PricewaterhouseCoopers provides a full range of advisory, financial, human resources and training, and strategy & security services to leading global, national and local companies and to public institutions, including national governments and international institutions. The Brewers of Europe, founded in 1958 and based in Brussels, is the voice of the European brewing sector to the European institutions and international organizations. Current members are the national brewers’ associations from EU Member States, plus Norway, Switzerland and Turkey. This report has been prepared solely for The Brewers of Europe. The report sets out the work undertaken by PwC into the impact of excise taxation on the brewing sector at national level and European level, and on the comparable cost analysis of the alcoholic beverages sector at European level. As part of this study we obtained relevant information regarding direct and indirect employment generated by the relevant sectors and have been asked by The Brewers of Europe to include comments on this area within our report. The study has been prepared in accordance with our letter of engagement dated May 25, 2009 and attached terms and conditions. The main work has been undertaken until October 2009 with further developments afterwards. PwC accepts no liability or responsibility of any kind from any third party in connection with the use or misuse of the contents of this report without the previous authorization of PwC.
Executive Summary
PricewaterhouseCoopers Asesores de Negocios,
A Report for The Brewers of Europe
September 2010
*connectedthinking
Foreword
PricewaterhouseCoopers was created in 1998 by the merger of two firms – Pricewaterhouse and Coopers & Lybrand - each with historical roots going back some 150 years. Drawing on the talents of more than 139,000 people in 148 countries, PricewaterhouseCoopers provides a full range of advisory, financial, human resources and training, and strategy & security services to leading global, national and local companies and to public institutions, including national governments and international institutions. The Brewers of Europe, founded in 1958 and based in Brussels, is the voice of the European brewing sector to the European institutions and international organizations. Current members are the national brewers’ associations from EU Member States, plus Norway, Switzerland and Turkey. This report has been prepared solely for The Brewers of Europe. The report sets out the work undertaken by PwC into the impact of excise taxation on the brewing sector at national level and European level, and on the comparable cost analysis of the alcoholic beverages sector at European level. As part of this study we obtained relevant information regarding direct and indirect employment generated by the relevant sectors and have been asked by The Brewers of Europe to include comments on this area within our report. The study has been prepared in accordance with our letter of engagement dated May 25, 2009 and attached terms and conditions. The main work has been undertaken until October 2009 with further developments afterwards. PwC accepts no liability or responsibility of any kind from any third party in connection with the use or misuse of the contents of this report without the previous authorization of PwC.
Executive Summary
PricewaterhouseCoopers Asesores de Negocios,