Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties
Date: 2004-11-16
Institutions: Council of the European Union
Subjects: administrative cooperation, exchange of information, excise duty, fraud

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I

(Acts whose publication is obligatory)

COUNCIL REGULATION (EC) No 2073/2004

of 16 November 2004

on administrative cooperation in the field of excise duties

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,

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

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

Whereas:

(1)

(2)

(3)

Fraud in the European Union has serious consequences
for national budgets and may lead to distortions of
It
competition in movements of excisable products.
therefore has an impact on the operation of
the
internal market.

Close cooperation is required between the administrative
authorities of each Member State responsible for imple-
menting the measures adopted in this field in order to
combat excise fraud.

It is therefore essential to define the rules under which
the administrative authorities of the Member States must
afford each other mutual assistance and cooperate with
the Commission to ensure that the rules relating to the
movement of excisable products and the collection of
excise duties are correctly applied.

(4)

Mutual assistance and administrative cooperation in the
field of excise duties are governed by Council Directive
77/799/EEC of 19 December 1977 concerning mutual

(5)

(6)

(7)

(8)

(9)

assistance by the competent authorities of the Member
States in the field of direct taxation, certain excise duties
and taxation of insurance premiums (3). Mutual assistance
and administrative cooperation in the field of VAT are
governed by Regulation (EC) No 1798/2003 (4).

Although this legal instrument has proved to be effective,
it will not be able to cope with new administrative coop-
eration imperatives resulting from increasing economic
integration within the internal market.

Council Directive 92/12/EEC of 25 February 1992 on the
general arrangements for products subject to excise duty
and on the holding, movement and monitoring of such
products (5) also introduced a number of
information
exchange instruments. Their procedures will have to be
defined within a general
legal framework for adminis-
trative cooperation in the field of excise duties.

There is also a need for clearer and more binding rules
on cooperation between Member States as the rights and
obligations of all the parties concerned are not suffi-
ciently defined.

There are not sufficient direct contacts between local or
national anti-fraud agencies as standard practice is for
information to be
communicated between central
liaison offices. This leads to inefficiencies, under-use of
and
the
cooperation
information.
excessive delays
Provision should therefore be made for more direct
contacts
to
administrative
improve and speed up cooperation.

in communication of

administrative

arrangements

departments

between

There is, also, a need for closer cooperation as, with the
exception of movement verification under Article 15b of
Directive 92/12/EEC, there are few automatic or spon-
information between Member
taneous exchanges of
information between national
States. The exchange of
authorities
and the
authorities
Commission should be more intensive and speedier if
fraud is to be effectively combated.

and between those

(3) OJ L 336, 27.12.1977, p. 15. Directive last amended by Directive

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

(4) OJ L 264, 15.10.2003, p. 1. Regulation as amended by Regulation

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

(EC) No 885/2004 (OJ L 168, 1.5.2004, p. 1).

Journal).

(2) OJ C 112, 30.4.2004, p. 64.

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

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

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(12)

(13)

(14)

(15)

(10)

field. This

There is consequently a need for a specific instrument in
the field of excise duties to incorporate the provisions of
Directive 77/799/EEC in this
instrument
should also focus on the areas where cooperation
between Member States can be improved through the
introduction and improvement of systems for the trans-
mission of information on the movement of excisable
products. This instrument is without prejudice to the
application of the Convention of 18 December 1997
on mutual assistance and cooperation between adminis-
trations (1).

(11)

This Regulation should not hamper other Community
measures to combat fraud in the field of excise duties.

and

defines

Regulation

incorporates

This
the
contained in Directive 92/12/EEC to
arrangements
facilitate administrative cooperation between Member
States. These
register of
traders concerned and premises and the movement veri-
fication system. This Regulation also introduces an early
warning system between Member States.

arrangements

include

the

certain rights

and obligations

For the purposes of this Regulation it is appropriate to
laid down by
limit
Directive 95/46/EC of the European Parliament and of
the Council of 24 October 1995 on the protection of
individuals with regard to the processing of personal data
and on the free movement of data (2),
to
safeguard the interests referred to in Article 13(1)(e) of
that Directive.

in order

HAS ADOPTED THIS REGULATION:

CHAPTER I

GENERAL PROVISIONS

Article 1

This Regulation lays down the conditions under which the
1.
administrative authorities responsible in the Member States for
the legislation on excise duties are to
the application of
cooperate with each other, and with the Commission,
in
order to ensure compliance with that legislation.

To that end, it lays down rules and procedures to enable the
competent authorities of the Member States to cooperate and to
exchange any information that may help them to effect a
correct assessment of excise duties.

The Regulation also lays down rules and procedures for the
exchange of certain types of information by electronic means,
and in particular as regards intra-Community trade in excisable
products.

This Regulation shall not affect

2.
the application in the
Member States of the rules on mutual assistance in criminal
matters. It shall also be without prejudice to the fulfilment of
any obligation in relation to mutual assistance ensuing from
other
including bilateral or multilateral
legal
agreements.

instruments,

The measures necessary for the implementation of this
Regulation should be
adopted in accordance with
Council Decision 1999/468/EC of 28 June 1999 laying
down the procedures for the exercise of implementing
powers conferred on the Commission (3).

Article 2

For the purposes of this Regulation:

Since the objective of this Regulation, namely the simpli-
fication and the strengthening of administrative coop-
a
eration between Member States, which requires
harmonised approach, cannot be sufficiently achieved
by the Member States alone, and can, by reason of the
uniformity and effectiveness required, be better achieved
at Community
adopt
measures, in accordance with the principle of subsidiarity
as set out in Article 5 of the Treaty. In accordance with
the principle of proportionality, as set out in that Article,
this Regulation does not go beyond what is necessary in
order to achieve those objectives.

the Community may

level,

(16)

This Regulation respects the fundamental
rights and
observes the principles which are recognised by the
Charter of Fundamental Rights of the European Union,

(1) Council Act of 18 December 1997 (OJ C 24, 23.1.1998, p. 1).
(2) OJ L 281, 23.11.1995, p. 31. Regulation as amended by Regulation

(EC) No 1882/2003 (OJ L 284, 31.10.2003, p. 1).

(3) OJ L 184, 17.7.1999, p. 23.

1.

‘competent authority’ means the authority designated in
accordance with Article 3(1);

2.

3.

4.

‘requesting authority’ means the central liaison office of a
Member State or any liaison department or competent
that Member State requesting assistance on
official of
behalf of the competent authority;

‘requested authority’ means the central
liaison office of a
Member State or any liaison department or competent
official of that Member State who receives the request for
assistance on behalf of the competent authority;

‘central
liaison office’ means the office which has been
designated under Article 3(3) with principal responsibility
for contacts with other Member States in the field of
administrative cooperation;

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5.

‘liaison department’ means any office other than the central
liaison office with a specific territorial competence or a
specialised operational
responsibility which has been
designated by the competent authority pursuant to Article
3(4) to exchange directly information on the basis of this
Regulation;

for in Article 22(1)(c), (d) and (e) of Sixth Council Directive
77/388/EEC of 17 May 1977 on the harmonisation of the
laws of the Member States relating to turnover taxes -
Common system of value-added tax: uniform basis of
assessment (2);

6.

‘competent official’ means any official who can directly
exchange information on the basis of this Regulation, for
which he has been authorised pursuant to Article 3(5);

16.

7.

‘excise office’ means any office at which some of the form-
alities laid down by excise rules may be completed;

‘intra-Community movement of excisable products’ means
the movement between two or more Member States of
excisable products under the suspension arrangements for
excise duties within the meaning of Title III of Directive
92/12/EEC or
for
consumption within the meaning of Articles 7 to 10 of
Directive 92/12/EEC;

excisable

products

released

of

8.

9.

exchange’ means

‘occasional automatic
systematic
communication of predefined information, without prior
request, to another Member State as and when that infor-
mation becomes available;

the

‘regular automatic exchange’ means the systematic commu-
nication of predefined information, without prior request,
to another Member State
at pre-established regular
intervals;

10.

‘spontaneous exchange’ means the occasional communi-
cation without prior request of
information to another
Member State;

11.

‘computerised system’ means the computerised system for
monitoring the movement of excisable products set up by
Decision No 1152/2003/EC (1);

12.

‘person’ means:

(a) a natural person;

(b) a legal person; or

17.

‘administrative enquiry’ means all the controls, checks and
other action taken by officials or the competent authorities
in the performance of their duties with a view to ensuring
the proper application of excise legislation;

18.

‘CCN/CSI network’ means the common platform based on
the common communication network (CCN) and common
system interface (CSI), developed by the Community to
ensure all transmissions by electronic means between the
competent authorities in the area of customs and taxation;

19.

‘excise duties’ means the taxes which are subject to the
Community legislation in the field of excise, and includes
the taxes on energy products and electricity under Council
Directive 2003/96/EC (3);

20.

‘AAD’ means the document referred to in Article 18(1) of
Directive 92/12/EEC;

21.

‘SAAD’ means the document referred to in Article 7(4) of
Directive 92/12/EEC.

(c) where the legislation in force so provides, an asso-
ciation of persons recognised as having the capacity
to perform legal acts but lacking the legal status of a
legal person;

13.

‘by electronic means’ means using electronic equipment for
the processing (including digital compression) and storage
of data, and employing wires, radio transmission, optical
technologies or other electromagnetic means;

14.

‘identification number’ means the number provided for in
Article 22(2)(a) of this Regulation;

15.

‘VAT identification number’ means the number provided

(1) OJ L 162, 1.7.2003, p. 5.

Article 3

Each Member State shall inform the other Member States
1.
the competent authority it has
and the Commission of
designated as the authority in whose name this Regulation is
to be applied, whether directly or by delegation.

2.
Each Member State shall designate a central liaison office
to which principal responsibility shall be delegated for contacts
with other Member States in the field of administrative coop-
eration.
inform the Commission and the competent
authorities of the other Member States thereof.

It shall

(2) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive

2004/66/EC (OJ L 168, 1.5.2004, p. 35).

(3) OJ L 283, 31.10.2003, p. 51. Directive as last amended by Directive

2004/75/EC (OJ L 157, 30.4.2004, p. 100).

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The central liaison office shall have principal responsibility
3.
for exchanges of
information on movements of excisable
products and in particular, it shall have principal responsibility
for;

Any such communication shall have the prior authorisation of
the judicial authority if such authorisation is required under
national law.

(a)

the exchange of data stored in the electronic register
provided for in Article 22;

(b) the early warning system provided for in Article 23;

CHAPTER II

COOPERATION ON REQUEST

SECTION 1

(c) verification requests

to or

from other Member States

provided for in Article 24.

Article 5

Request for information and for administrative enquiries

The competent authority of each Member State may also
4.
designate liaison departments other than the central
liaison
office to directly exchange information under this Regulation.
The competent authorities shall ensure that the list of these
departments is kept up to date and made available to central
liaison offices of the other Member States concerned.

The competent authority of each Member State may also
5.
designate, under the conditions laid down by it, competent
officials who can directly exchange information under this
Regulation. When it does so it may limit the scope of such
delegation. The central
liaison office shall be responsible for
keeping the list of those officials up to date and making it
available to the central
liaison offices of the other Member
States concerned.

The officials exchanging information under Articles 11
6.
and 13 shall be deemed to be competent officials for this
purpose, in accordance with the conditions laid down by the
competent authorities.

7. Where liaison departments or competent officials send or
receive requests for assistance or responses to such requests for
assistance, they shall inform the central liaison office of their
Member State under the conditions laid down by the latter.

8. Where a liaison department or a competent official
receives requests for assistance requiring action outside its terri-
torial or operational area, it shall immediately forward them to
the central
liaison office of its Member State and inform the
requesting authority thereof. In such a case, the time limits laid
down in Article 8 shall begin on the day following that on
which the request for assistance was forwarded to the central
liaison office.

1.
At the request of the requesting authority, the requested
authority shall communicate the information referred to in
Article 1, including any information relating to a specific case
or cases.

For

2.
referred to in paragraph 1,
conduct of
the
arrange
necessary to obtain such information.

the purposes of communicating the information
the requested authority shall
enquiries
any administrative

for

The request referred to in paragraph 1 may include a
3.
If the
reasoned request for a specific administrative enquiry.
Member State decides
enquiry is
necessary, it shall immediately inform the requesting authority
of the reasons for its decision.

that no administrative

In order

the administrative enquiry requested,

to obtain the information requested or

to
4.
the requested
conduct
authority or
the administrative authority to which it has
recourse shall proceed as though acting on its own account
or at the request of another authority in its own Member State.

Article 6

for

Requests
information and for administrative enquiries
pursuant to Article 5 shall, as far as possible, be sent using a
standard form adopted in accordance with the procedure
referred to in Article 34(2). However, under the circumstances
referred to in Article 24, the standard movement verification
document for excisable products provided for in Article 24(2)
of this Regulation shall be a simplified form of information
request.

Article 4

Article 7

The obligation to give assistance as provided for in this
1.
Regulation shall not cover the provision of
information or
documents obtained by the administrative authorities referred
to in Article 1 acting with the authorisation or at the request of
the judicial authority.

At the request of the requesting authority, the requested
1.
authority shall communicate to it any pertinent information in
its possession in the form of reports, statements and any other
documents, or certified true copies or extracts thereof and the
results of administrative enquiries.

2.
However, where a competent authority has, in accordance
with national law, the powers to communicate the information
referred to in paragraph 1, it may be communicated as part of
the administrative cooperation provided for in this Regulation.

2.
Original documents shall be provided only where this is
not contrary to the provisions in force in the Member State in
which the requested authority is established.

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SECTION 2

Time limit for providing information

Article 8

The requested authority shall provide the information referred
to in Articles 5 and 7 as quickly as possible, and no later than
three months following the date of receipt of the request.

Article 9

In certain special categories of cases, time limits different from
those provided for in Article 8 may be agreed between the
requested and the requesting authorities.

Article 10

Where the requested authority is unable to respond to the
request by the time limit,
inform the requesting
it
authority forthwith of the reasons for its failure to do so and
indicate when it will be able to respond.

shall

SECTION 3

Presence in administrative offices and participation in admin-
istrative enquiries

Article 11

1.
By agreement between the requesting authority and the
requested authority and in accordance with the arrangements
laid down by the latter, officials authorised by the requesting
authority may be present in the offices where the administrative
authorities of
the Member State in which the requested
authority is established carry out their duties, with a view to
exchanging the information referred to in Article 1. Where the
requested information is contained in the documentation to
which the officials of the requested authority have access, the
officials of the requesting authority shall be given copies of the
documents containing the requested information.

2.
By agreement between the requesting authority and the
requested authority and in accordance with the arrangements
laid down by the latter, officials designated by the requesting
authority may be present during the administrative enquiries
with a view to exchanging the information provided for in
Article 1. Administrative enquiries shall be carried out exclu-
sively by the officials of the requested authority. The requesting
authority’s officials shall not exercise the powers of inspection
conferred on officials of the requested authority. They may,
however, have access to the same premises and documents as
the latter, through their intermediary and for the sole purpose
of the administrative enquiry being carried out.

3.
The officials of the requesting authority present in another
Member State in accordance with paragraphs 1 and 2 shall at all
times be able to produce a written authority indicating their
identity and their official capacity.

SECTION 4

Simultaneous controls

Article 12

With a view to exchanging the information referred to in
Article 1, two or more Member States may agree to conduct
simultaneous controls, in their own territory, of the excise duty
situation of one or more persons who are of common or
complementary interest, whenever such controls would appear
to be more effective than controls carried out by only one
Member State.

Article 13

1.
A Member State shall identify independently the persons
whom it intends to propose for a simultaneous control. The
that Member State shall notify the
competent authority of
competent authority in the other Member States concerned of
the cases proposed for simultaneous controls.
It shall give
reasons for its choice, as far as possible, by providing the infor-
mation which led to its decision. It shall specify the period of
time during which such controls should be carried out.

2.
The Member States concerned shall then decide whether
they wish to participate in the simultaneous controls. On receipt
of a proposal
the competent
for a simultaneous control,
authority shall confirm its agreement or its reasoned refusal
to its counterpart authority.

3.
Each competent authority shall appoint a representative to
be responsible for supervising and coordinating the control
operation.

4.
Following a simultaneous control, the competent autho-
rities shall inform the excise liaison offices of the other Member
States without delay of the fraud techniques identified during
such a simultaneous control, when it is deemed that such infor-
mation is of particular interest to other Member States. The
competent authorities may also inform the Commission.

SECTION 5

Request

for notification of administrative decisions and

measures

Article 14

the request of

the requesting authority,

At
the requested
authority shall, in accordance with the rules governing similar
notifications in force in its own Member State, notify the
addressee of all administrative decisions and measures taken
the requesting Member
by the administrative authorities of
State concerning the application of
legislation on excise
duties, except
those referred to in Article 5 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 (1).

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

Act of Accession.

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Article 15

Requests for notification, mentioning the subject of the decision
or measure to be notified, shall indicate the name, address and
any other relevant information for identifying the addressee.

Article 16

The requested authority shall, without delay,
inform the
requesting authority of its response to the request for notifi-
cation and notify it, in particular, of the date of transmission of
the decision or measure to the addressee, or of the reason for
any inability to transmit. A request may not be refused on the
the decision or measure to be
grounds of
notified.

the content of

CHAPTER III

of spontaneous exchange, the information referred to in Article
1 of which they are aware.

Article 20

Member States shall take the necessary administrative and orga-
nisational measures to facilitate the exchanges provided for in
this Chapter.

Article 21

A Member State cannot be obliged, for the purposes of imple-
menting this Chapter, to impose new obligations on persons for
the purposes of collecting information, nor to bear dispropor-
tionate administrative burdens.

EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST

CHAPTER IV

Article 17

STORAGE AND EXCHANGE OF INFORMATION SPECIFIC TO
INTRA-COMMUNITY TRANSACTIONS

Without prejudice to Chapter IV, the competent authority of
each Member State shall, by occasional automatic or regular
automatic exchange,
forward the information referred to in
Article 1 to the competent authority of any other Member
State concerned, in the following cases:

Article 22

1.
The competent authority of each Member State shall
maintain an electronic database containing the following regis-
ters:

1. where an irregularity or an infringement of excise duty legis-
lation has occurred, or is suspected to have occurred, in the
other Member State;

(a) a register of persons who are authorised warehousekeepers
or registered traders for excise purposes within the meaning
of Article 4(a) and (d) of Directive 92/12/EEC;

2. where an irregularity or an infringement of excise duty legis-
lation which has occurred, or is suspected to have occurred,
in the territory of one Member State may have repercussions
in another Member State;

3. where there is a risk of fraud or a loss of excise duty in the

other Member State.

Article 18

(b) a register of premises authorised as tax warehouses.

The register shall contain the following information made

2.
available to other Member States:

(a)

the identification number issued by the competent authority
in respect of the person or premises;

The following shall be determined in accordance with the
procedure referred to in Article 34(2):

(b) the name and address of the person or premises;

1. the exact categories of information to be exchanged;

2. the frequency of such exchanges;

(c)

the category and combined nomenclature relating to excise
products of the products which may be held or received by
the person or which may be held or received at
these
premises;

3. the practical arrangements for the exchange of information.

Each Member State shall determine whether it will take part in
the exchange of a particular category of information, as well as
whether it will do so by means of regular automatic or occa-
sional automatic exchange.

(d) identification of the central liaison office or the excise office

from which further information may be obtained;

(e)

the date of issue, amendment and where applicable, the date
of cessation of validity of the authorisation as an authorised
warehousekeeper or as a registered trader;

Article 19

The competent authorities of the Member States may in any
case forward to each other, without prior request, and by means

(f)

the information required to identify persons who have
assumed the obligations within the meaning of Article
15(3) of Directive 92/12/EEC;

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(g) the information required to identify persons involved on an
occasional basis in the movement of excisable products,
where such information is available.

request is sent, and if
received.

it is considered necessary, after it is

3.
Each national register shall be made available, for excise
duty purposes only, to the competent authorities of the other
Member States.

4.
The central liaison office or a liaison department of each
Member State shall ensure that persons involved in the intra-
Community movement of products subject to excise duty are
allowed to obtain confirmation of the information held under
this Article.

5.
The detailed information referred to in paragraph 2, the
detailed arrangements for introducing and updating registers,
the harmonised standards for recording identification numbers
and collecting the information needed to identify persons and
premises referred to in paragraph 2 and the arrangements for
making available the registers to all Member States, as set out in
paragraph 3, shall be defined according to the procedure
provided for Article 34(2).

6. Where a trader can be identified only by means of a VAT
identification number, Article 27 of Regulation (EC) No
1798/2003 shall apply for that purpose.

Article 23

1. Member States shall introduce an electronic early warning
system under which the central
liaison office or a liaison
department in the Member State of departure of the excisable
products can send an information or warning message to the
liaison office in the Member State of destination as soon as that
liaison office or liaison department is in possession of the AAD
information, and at the latest when the products are dispatched.
As part of this exchange of information, a risk analysis based on
the AAD information shall be carried out before a message is
sent, and if it is considered necessary, after it is received.

2.
The information to be exchanged and the relevant
arrangements shall be determined according to the procedure
referred to in Article 34(2).

2.
The exchange of information referred to in paragraph 1
shall be carried out on the basis of a standard verification
document of
in question. The form and
content of this document and the arrangements for exchange
of information shall be laid down according to the procedure
provided for in Article 34(2).

the movements

The relevant authorities of the Member State in which a
3.
consignor of excisable products
is established may grant
assistance, using the document provided for in paragraph 2,
where such consignor fails to receive Copy 3 of the AAD or
SAAD and where such consignor has exhausted all the means
available to him to obtain proof that the movement of products
has been cleared. If such assistance is granted, this in no way
relieves the consignor of his tax obligations.

The relevant authorities of the Member State of destination shall
make every effort to comply with any request made to them by
the relevant authorities of the Member State of the consignor in
the course of such assistance.

Article 25

1. Where monitoring of the movement of and surveillance of
excisable products is carried out by means of a computerised
system, the competent authority of each Member State shall
keep and process the information in this system.

The information shall be kept for at least three years from the
end of the calendar year in which the movement was initiated
in order that such information can be used for the procedures
provided for in this Regulation.

2. Member States shall ensure that the information stored in
the system is kept up to date, and is complete and accurate.

CHAPTER V

RELATIONS WITH THE COMMISSION

Article 26

Article 24

the
In accordance with Article 5, during or after
1.
movement of excisable products, the central liaison office of a
Member State may request information from the central liaison
office or a liaison department of another Member State. For the
purposes of this exchange of information a risk analysis, based
on the AAD or SAAD information, shall be carried out before a

1. Member States and the Commission shall examine and
evaluate how the arrangements for administrative cooperation
provided for in this Regulation are working. For the application
of this Article, the Commission shall pool the Member States’
experience with the aim of improving the operation of those
arrangements. To this end, the information delivered by the
Member States shall not contain individual or personal data.

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implementation. The

2. Member States shall communicate to the Commission any
available information relevant to their application of this Regu-
lation, including any statistical data needed for the evaluation of
its
statistical data shall be
relevant
determined in accordance with the procedure referred to in
Article 34(2), and shall be communicated only in so far as
they are available and the communication is not
likely to
involve administrative burdens which would be unjustified.

3. Member States shall communicate to the Commission any
available information on the methods or practices used or
suspected of having been used to contravene excise duty legis-
lation which have revealed shortcomings or lacunae in the
operation of
cooperation arrangements
provided for in this Regulation where it is deemed that such
information is of particular interest to other Member States.

administrative

the

arrangements to be adopted in accordance with the procedure
referred to in Article 34(2).

Article 29

Requests for assistance, including requests for notifications, and
attached documents may be made in any language agreed
between the requested and requesting authority. The said
shall be accompanied by a translation into the
requests
official
the
the official
Member State in which the requested authority is established
only in special cases when the requested authority gives a
reason for asking for such a translation.

language or one of

languages of

4. With a view to evaluating the effectiveness of this system
of administrative cooperation in combating tax evasion and tax
fraud, Member States may communicate to the Commission any
other available information referred to in Article 1.

1.
The requested authority in one Member State shall provide
the requesting authority in another Member State with the
information referred to in Article 1 provided that:

Article 30

5.
The Commission shall forward the information referred to
in paragraphs 2, 3 and 4 to the other Member States concerned.

(a)

the number and the nature of the request for information
made by the requesting authority within a specific period do
not impose a disproportionate administrative burden on the
requested authority;

CHAPTER VI

RELATIONS WITH THIRD COUNTRIES

Article 27

1. When the competent authority of a Member State receives
information from a third country, that authority may pass the
information on to the competent authorities of any Member
States which might be interested in it and in any event, to all
those which request it,
in so far as permitted by assistance
arrangements with that particular third country. Such infor-
mation may also be passed on to the Commission whenever
it is of Community interest.

Provided the third country concerned has given a legal
2.
undertaking to provide the assistance required to gather
evidence of the irregular nature of transactions which appear
information obtained
to contravene excise duty legislation,
under this Regulation may be communicated to that
third
country, with the consent of the competent authorities which
supplied the information,
in accordance with their domestic
provisions applying to the communication of personal data to
third countries.

CHAPTER VII

CONDITIONS GOVERNING THE EXCHANGE OF

INFOR-

MATION

Article 28

Information communicated pursuant to this Regulation shall, as
far as possible, be provided by electronic means under the

(b) the requesting authority has exhausted the usual sources of
information which it could have used in the circumstances
to obtain the information requested, without running the
risk of jeopardising the achievement of the desired end.

2. Where mutual assistance involves particular problems
leading to excessive costs the requesting and requested autho-
rities may agree on special reimbursement arrangements in the
cases in question.

This Regulation shall

3.
impose no obligation to have
enquiries carried out or to provide information if the laws or
administrative practices of the Member State which would have
to provide the information do not authorise the competent
authority to carry out those enquiries or to collect or use that
information for that Member State’s own purposes.

The competent authority of a Member State may refuse to
4.
forward information if the requesting Member State cannot, for
legal reasons, provide similar information.

The provision of information may be refused where it
5.
would lead to the disclosure of a commercial,
industrial or
professional secret or of a commercial process, or where its
disclosure would be contrary to public policy.

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The requested authority shall

inform the requesting
6.
authority of the grounds for refusing a request for assistance.
The Commission shall also be informed of the categories of
grounds for such refusals on an annual basis for statistical
purposes.

4. Member States shall restrict the scope of the obligations
and rights provided for in Article 10, Article 11(1) and Articles
12 and 21 of Directive 95/46/EC where that is necessary to
safeguard the interests referred to in Article 13(e) of
that
Directive.

7.
A minimum threshold triggering a request for assistance
may be adopted in accordance with the procedure referred to in
Article 34(2).

Article 31

1.
Information communicated pursuant to this Regulation
shall be covered by the obligation of official secrecy and shall
enjoy the protection extended to similar information under
both the national law of the Member State which received it
and the corresponding provisions applicable to Community
authorities.

Such information may be used for the purpose of establishing
the assessment base, for collection or administrative control of
excise duties,
the monitoring of movements of excisable
products, for risk analysis and for enquiries.

Article 32

Reports, statements, and any other documents or certified true
the
copies or extracts thereof obtained by the officials of
requested authority and communicated to the
requesting
authority under the assistance provided for by this Regulation
may be invoked as evidence by the competent bodies of the
Member State of the requesting authority on the same basis as
similar documents provided by another authority of
that
country.

Article 33

For the purposes of applying this Regulation, a Member

1.
State shall take all necessary measures to:

(a) ensure

internal
competent authorities referred to in Article 3;

coordination

effective

between

the

It may be used in connection with judicial or administrative
proceedings that may involve penalties initiated as a result of
infringements of tax law, without prejudice to the general rules
and legal provisions governing the right of the defendants and
witnesses in such proceedings.

(b) establish

direct

cooperation between the

authorities

authorised for the purposes of such coordination;

(c) ensure the smooth operation of the information exchange

system provided for in this Regulation.

It may also be used to establish other taxes, duties and charges
covered by Article 2 of Directive 76/308/EEC.

Persons duly accredited by the Security Accreditation Authority
of the Commission may have access to this information only in
so far as this is necessary for care, maintenance and devel-
opment of the CCN/CSI network.

2.
By way of derogation from paragraph 1, the competent
authority of the Member State providing the information shall
permit its use for other purposes in the Member State of the
requesting authority, if the legislation of the Member State of
the requested authority allows the information to be used for
similar purposes.

3. Where the requesting authority considers that information
it has received from the requested authority may be useful to
the competent authority of a third Member State,
it may
forward it to the latter authority. It shall inform the requested
authority that it has done so. The requested authority may make
the communication of information to a third Member State
subject to its prior consent.

2.
The Commission shall communicate without delay to the
competent authority of each Member State any information
which it receives and which it is able to provide.

CHAPTER VIII

GENERAL AND FINAL PROVISIONS

Article 34

The Commission shall be assisted by the Committee on

1.
Excise Duties set up by Article 24(1) of Directive 92/12/EC.

2. Where reference is made to this paragraph, Articles 5 and
7 of Decision 1999/468/EC shall apply.

The period laid down in Article 5(6) of Decision 1999/468/EC
shall be set at three months.

3.

The Committee shall adopt its Rules of Procedure.

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Article 35

Article 36

1.
Every five years from the date of entry into force of this
Regulation and based in particular on the information provided
by the Member States,
to the
European Parliament and to the Council on the application of
this Regulation.

the Commission shall report

Where the competent authorities conclude arrangements on
bilateral matters covered by this Regulation other than to deal
with individual cases, they shall inform the Commission without
in turn inform the competent
delay. The Commission shall
authorities of the other Member States.

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 Regulation.

Article 37

This Regulation shall enter into force on 1 July 2005.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 16 November 2004.

For the Council
The President

G. ZALM