10

Article 22 of Directive 92/12, which is in Title IV entitled ‘Reimbursement’, provides: ‘1. In appropriate cases, products subject to excise duty which have been released for consumption may, at the request of a trader in the course of his business, be eligible for reimbursement of excise duty by the tax authorities of the Member State where they were released for consumption when they are not intended for consumption in that Member State. However, Member States may refuse a request for reimbursement where it does not satisfy the correctness criteria they lay down. 2. In the application of paragraph 1, the following provisions shall apply: (a) before dispatch of the goods, the consignor must make a request for reimbursement from the competent authorities of his Member State and provide proof that the excise duty has been paid. However, the competent authorities may not refuse reimbursement on the sole grounds of non-presentation of the document prepared by the same authorities certifying that the initial payment had been made; (b) movement of the goods referred to in (a) shall take place in accordance with the provisions of Title III; (c) the consignor shall submit to the competent authorities of his Member State the returned copy of the document referred to in (b) duly annotated by the consignee which must either be accompanied by a document certifying that the excise duty has been secured in the Member State of consumption or have the following details added: — the address of the office concerned of the tax authorities in the Member State of destination, — the date of acceptance of the declaration by this office together with the reference or registration number of that declaration; (d) products subject to excise duty and released for consumption in a Member State and thus bearing a tax marking or an identification mark of that Member State may be eligible for reimbursement of the excise duty due from the tax authorities of the Member State which issued the tax markings or identification marks, provided that the tax authorities of the Member State which issued them has established that such markings or marks have been destroyed. 3. In the cases referred to in Article 7, the Member State of departure is required to reimburse the excise duty paid only where the excise duty was previously paid in the Member State of destination in accordance with the procedure laid down in Article 7(5). However, Member States may refuse this request for reimbursement where it does not satisfy the correctness criteria they lay down. 4. In the cases referred to in Article 10 the Member State of departure must, at the vendor’s request, reimburse the excise duty paid where the vendor has followed the procedures laid down in Article 10(3). However, Member States may refuse this request for reimbursement where it does not satisfy the correctness criteria they lay down. Where the vendor is an authorised warehousekeeper, Member States may stipulate that the reimbursement procedure be simplified. 5. The tax authorities of each Member State shall determine the monitoring procedures and methods applying to reimbursement made in their territory. Member States shall ensure that the reimbursement of excise duty does not exceed the sum actually paid.’