25.1.93 OfficialJournaloftheEuropeanCommunities NoC19/1
II
(PreparatoryActs)
ECONOMIC ANDSOCIALCOMMITTEE
OpinionontheproposalforaCouncilDirectiveamendingCouncilDirective92/12/EECof
25February1992onthegeneralarrangementsforproductssubjecttoexcisedutyandon
theholding,movementandmonitoring ofsuchproductsi1)
(93/C19/01)
On5November1992theCouncildecidedtoconsulttheEconomicandSocialCommittee,
underArticle198oftheTreatyestablishingtheEuropeanEconomicCommunity ,onthe
abovementioned proposal
TheSectionforEconomic,FinancialandMonetaryQuestionswasresponsibleforpreparing
theCommittee'sworkonthesubject.InthecourseofitsworktheEconomicandSocial
CommitteeappointedMrGiacomelliasRapporteur-General (Articles18and46oftheRules
ofProcedure).
Atits301stPlenarySession(meetingof24November1992),theEconomicandSocial
CommitteeadoptedthefollowingOpinionunanimously .
1.Introduction
1.1.Theestablishment andfunctioningofthe
internalmarket,withtheabolitionoftaxcontrolsat
intra-Community borders,requirethefreemovement
ofgoods,includingthosesubjecttoexciseduty.Council
Directive92/12/EECof25February1992laiddownthe
arrangementsforproductssubjecttoexcisedutyor
otherindirecttaxesdirectlyorindirectlyaffectingthe
consumptionoftheseproducts,excludingvalueadded
taxandtaxesestablishedbytheCommission [Articles
3(2)and(3)oftheDirective].Theproductsinquestion
aremineraloils,alcoholandalcoholicbeverages,and
manufactured tobacco.
1.2.TheaimoftheproposedDirectiveistosimplify
andclarifycertainArticlesofDirective92/12/EECof
25February1992,withoutalteringtheircontentor
substance .
1.3.Asthesimplificationandclarificationoftexts
canonlyaddtotheirtransparency ,asreiteratedatthe
endofthespecialsummitinBirmingham ,theCom­mitteewelcomestheCommission 'sinitiativeand
approvestheproposedDirective.
2.Generalcomments
2.1.Paragraphs 1,2and3ofArticle2ofDirective
92/12/EECdefinecertainnationalterritoriesbelonging
totheMemberStateswhicharenotcoveredbythat
DirectiveortheDirectivesonthestructuresandrates
ofexciseduties.Article1oftheproposalamendsArticle
5(2)ofDirective92/12/EECtotheeffectthattheafore­
mentionednationalterritoriesandtheChannelIslands
shallbetreatedasthirdcountriesforthepurposeof
designatingthoseproductsonwhichtheexcisedutyis
deemedtobesuspended .
2.2.Article15(1)ofDirective92/12/EECstatesthat
themovementofproductssubjecttoexcisedutyunder
suspensionarrangementsmusttakeplacebetweentax
warehouses .Article3(a)oftheproposalextendsthis
provisionmutatismutandistotheintra-Community
movementofproductssubjecttozero-rateexciseduty.
2.3.Article3(b)oftheproposaladdsafifthpara­
graphtoArticle15ofthebasicDirectiveandArticle4 (!)OJNoC283,31.10.1992,p.8.

NoC19/2 OfficialJournaloftheEuropeanCommunities 25.1.93
addsanewArticle15atoTitleIIIofthatDirective.
Bothadditionsrefertotheprocedureprovidedforin
Article24ofTitleVIofDirective92/12/EECdealing
withtheCommitteeonExciseDutieswhichistoassist
theCommission .Theirpurposeistoestablishalegal
frameworkforthesubmissiontotheabove-mentioned
Committeeoftechnicaldraftsimplification measures
concerningthespecificcircumstances surroundinga
changeofconsigneeandverificationbytheconsignor
ofthestatusoftheconsigneeinconnectionwiththe
movementofproductssubjecttoexciseduty.
2.4.Article5makesseveralamendments toArticle
18withaviewtosimplification andclarification .
Amongotherthingsitprovidesthat,inordertosimplify
administrative procedures ,contrarytoArticle18(1)an
accompanying documentneednotbeusedwherecom­
puterizedproceduresareemployed.Furthermore ,
wherethedispatchofproductssubjecttoexciseduty
requiresadeclarationtotheeffectthatthoseproducts
aretobeplacedundertheinternalCommunitytransit
procedurebymeansofthesingleadministrative docu­
ment[eg.dispatchbetweenMemberStatesviaEuro­
peanFreeTradeAssociation (EFTA)countries],that
documenthasthesamelegalvalidityasthe
accompanying documentreferredtoinArticle18(1)as
amended.Thismeansthatforthistypeofoperation
therewillbenoneedfordocumentstobesubstituted ,
thussimplifyingformalities,althoughcertaininstruc­
tionshavetobefollowed(1stand2ndindentsofthe
newparagraphlatobeaddedtoArticle18ofthebasic
Directive).
2.5.Article20(3)ofDirective92/12/EECstipulates
thatwhenexcisableproductsdonotarriveattheir
destinationanditisnotpossibletodeterminewhere
theoffenceorirregularitywascommitted,thatoffence
orirregularityshallbedeemedtohavebeencommitted
intheMemberStateofdeparture,whichshallinprin­
ciplecollecttheexciseduties.Article6oftheproposal
supplementsthiswiththeprovisionthatwherethe
MemberStateofdepartureappliesazero-rateexcise
dutyandproductsdonotarriveattheirdestinationdue
toanoffenceorirregularity,thatoffenceorirregularity
shallbedeemedtohavebeencommittedintheMember
Stateofdestination ,whichmustthencollecttheexcise
duties.
2.6.Article7oftheproposalprovidesfortheexten­
sionoftheCommitteeonExciseDutiesprocedure(TitleVIofDirective92/12/EEC)tothemeasuresrequiredto
implementtheamendedArticles15and15awithrespect
tothearrangementstoenabletradersandthecompetent
authoritiestoverifythestatusoftheconsignees,in
particularintheeventofachangeofconsignee.
2.7.Article26a,whichArticle8oftheproposaladds
toTitleVII'Finalprovisions'ofDirective92/12/EEC,
concernsproductssubjecttoexcisedutywhichare
underasuspensionarrangement (taxorcustomsduty)
before24.00on31December1992.Theexcisedutyon
theseproductsisdeemedtobesuspendedafterthat
date.
3.Specificcomments
3.1.Astheaimoftheproposalistosimplify,clarify
andsupplementtogoodeffectcertainArticlesinthe
basicDirective92/12/EECof25February1992,itdoes
notcallforanyspecificcommentsexceptinrespectof
Article6.Intheeventthatitisnotpossibletodetermine
whereanoffenceorirregularitywascommittedwhen
non-zero-rated productsdonotarriveattheirdesti­
nation,itistheMemberStateofdeparture,contrary
totheprinciplethatdutiesshallbepayableintheState
ofconsumption ,whichisdeemedtobetheplacewhere
theoffenceorirregularityhasbeencommittedand
whichmustcollecttheduties[Article20(3)oftheDirec­
tive].Asthenameoftheconsignorisknown,itmust
beassumedintheabsenceofprovisionstothecontrary
thatthedutiesarecollectedfromhim.Article6ofthe
proposaladdsthatwheretheMemberStateofdepar­
tureappliesazero-rateexcisedutytoproductswhich
donotarriveattheirdestinationanditisnotpossible
todeterminewheretheoffenceorirregularitywas
committed,theoffenceorirregularityisdeemedtohave
beencommittedintheMemberStateofdestinationand
itisthelatterwhichmustcollecttheduties.Inthiscase
andintheabsenceofanyindicationtothecontraryin
thetext,itmustbeassumedthatthedutyiscollected
fromtheconsignee,providedheisknown,thatheisthe
realconsigneeand,furthermore ,thattheconsignee's
addressisnotfictitious.
3.2.Thetextwouldundoubtedlybeclearerifthe
collectionoperationweredefinedmorepreciselyin
thesetwocasescoveredbytheamendedversionof
Article20(3)ofDirective92/12/EEC.
DoneatBrussels,24November1992.
TheChairman
oftheEconomicandSocialCommittee
SusanneTIEMANN