GTL Summary:

Article 17 of the Common Excise Tax Agreement addresses compliance by delegating enforcement authority to individual jurisdictions. It stipulates that each Member State is responsible for determining and implementing the necessary measures to monitor the correct application of excise tax. This provision grants national tax authorities the autonomy to establish their own specific frameworks for control and inspection. Consequently, businesses must adhere to the specific compliance procedures, audit requirements, and inspection protocols enacted within the local law of the Member State in which they operate, ensuring the proper collection and remittance of excise tax.