Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
Date: 2004-11-16
Institutions: Council of the European Union
Subjects: administrative cooperation, direct tax, excise duty, insurance premium, tax system

L 359/30

EN

Official Journal of the European Union

4.12.2004

COUNCIL DIRECTIVE 2004/106/EC

of 16 November 2004

amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the
Member States in the field of direct taxation, certain excise duties and taxation of insurance
premiums and 92/12/EEC on the general arrangements for products subject to excise duty and
on the holding, movement and monitoring of such products

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty
Community, and in particular Article 93 thereof,

establishing the European

Having regard to the proposal from the Commission,

it is
to cease to apply within a short time. Therefore,
the
necessary to allow Member States not
to adopt
provisions
comply with Directive
2004/56/EC concerning excise duties, without prejudice
to the obligation to adopt such provisions in respect of
other taxes to which Directive 77/799/EC applies.

necessary

to

Having regard to the opinion of the European Parliament (1),

(4)

Directives 77/799/EEC and 92/12/EEC should therefore
be amended accordingly,

Having regard to the opinion of the European Economic and
Social Committee (2),

HAS ADOPTED THIS DIRECTIVE:

Whereas:

Article 1

(1)

(2)

(3)

Closer cooperation between Community tax authorities
and between the latter and the Commission based on
common principles is required to effectively combat
excise duty fraud.

Directive 77/799/EEC is hereby amended as follows:

1. the title shall be replaced by the following title:

incorporates all

the European
Regulation (EC) No 2073/2004 of
Parliament and of the Council of 16 November 2004
on administrative cooperation in the field of excise
duties (3)
the provisions designed to
facilitate administrative
field of
excise duties contained in Directives 77/799/EEC (4) and
92/12/EEC (5) with the exception of mutual assistance
provided for by Council Directive 76/308/EEC of 15
March 1976 on mutual assistance for the recovery of
claims relating to certain levies, duties, taxes and other
measures (6).

cooperation in the

laws,

regulations

Council Directive 2004/56/EC (7) amending Directive
77/799/EEC requires Member States to bring into force
and administrative provisions
the
necessary to comply with it before 1 January 2005.
These provisions apply in the field of direct taxation,
certain
insurance
and
premiums. Since the Directive 77/799/EEC will not
apply to excise duties, pursuant
to this Directive, as
from 1 July 2005,
it is not appropriate that Member
States be required to adopt provisions which are bound

taxation

duties

excise

of

‘Council Directive 77/799/EEC of 19 December 1977
concerning mutual assistance by the competent authorities
of the Member States in the field of direct taxation and
taxation of insurance premiums’;

2. paragraph 1 of Article 1 shall be replaced by the following:

‘1.
In accordance with the provisions of this Directive the
competent authorities of the Member States shall exchange
any information that may enable them to effect a correct
assessment of taxes on income and on capital, and any
information relating to the establishment of
taxes on
insurance premiums referred to in the sixth indent of
Article 3 of Council Directive 76/308/EEC of 15 March
1976 on mutual assistance for
the recovery of claims
relating to certain levies, duties, taxes and other measures (*).

___________
(*) OJ L 73, 19.3.1976, p. 18. Directive as last amended by

the 2003 Act of Accession.’

Article 2

Directive 92/12/EEC is hereby amended as follows:

(1) Opinion delivered on 1 April 2004 (not yet published in the Official

Journal.

(2) Opinion delivered on 31 March 2004 (not yet published in the

Official Journal.

(3) See page 1 of this Official Journal.
(4) OJ L 336, 27.12.1977, p. 15. Directive as last amended by Directive

2004/56/EC (OJ L 127, 29.4.2004, p. 70).

(5) OJ L 76, 23.3.1992, p. 1. Directive as last amended by Regulation

(EC) No 807/2003 (OJ L 122, 16.5.2003, p. 36).

(6) OJ L 73, 19.3.1976, p. 18. Directive as last amended by the 2003

Act of Accession.

(7) OJ L 127, 29.4.2004, p. 70.

1. Article 15a shall be deleted;

2. Article 15b shall be deleted;

3. Article 19(6) shall be deleted.

4.12.2004

EN

Official Journal of the European Union

L 359/31

Article 3

References to Directive 77/799/EEC in respect of excise duties
shall be construed as being made to Regulation (EC) No
2073/2004.

References to Directive 92/12/EEC in respect of administrative
cooperation in the field of excise duties shall be construed as
being made to Regulation (EC) No 2073/2004.

Article 4

1. Member States shall bring into force the laws, regulations
and administrative provisions necessary to comply with this
Directive before 30 June 2005. They shall forthwith inform
the Commission thereof.

2. Member States shall communicate to the Commission the
text of the provisions of national law which they adopt in the
field covered by this Directive.

By way of derogation from Article 2 of Directive
3.
2004/56/EC, Member States are not obliged to adopt and
apply
the provisions needed to comply with Directive
2004/56/EC in respect of excise duties.

Article 5

This Directive shall enter into force on the twentieth day
following its publication in the Official Journal of the European
Union.

Article 6

This Directive is addressed to the Member States.

They shall apply these provisions from 1 July 2005.

Done at Brussels, 16 November 2004.

When Member States adopt these measures, they shall contain a
reference to this Directive or be accompanied by such reference
on the occasion of their official publication. The methods of
making such reference shall be laid down by Member States.

For the Council
The President

G. ZALM