Commission Regulation (EC) No 2205/2004 of 21 December 2004 amending Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty
Date: 2004-12-21
Institutions: European Commission
Subjects: Italy, alcohol, chemical process, denaturing, excise duty, tax exemption

L 374/42

EN

Official Journal of the European Union

22.12.2004

COMMISSION REGULATION (EC) No 2205/2004

of 21 December 2004

amending Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete
denaturing of alcohol for the purposes of exemption from excise duty

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

HAS ADOPTED THIS REGULATION:

Having regard to the Treaty
Community,

establishing the European

Article 1

The paragraph concerning Italy in the Annex to Regulation (EC)
No 3199/93 is hereby replaced by the following:

Having regard to Council Directive 92/83/EEC of 19 October
1992 on the harmonisation of the structures of excise duties on
alcohol and alcoholic beverages (1), and in particular Article
27(4) thereof,

‘Italy

Having regard to the opinion of
Duties,

the Committee on Excise

The ethyl alcohol to be denatured must have a ethyl alcohol
content of at least 83 % by volume and a strength measured
on the EC alcoholmeter of at least 90 % by volume. Per
anhydrous hectolitre, add:

Whereas:

Pursuant
to Article 27(1)(a) of Directive 92/83/EEC,
Member States are required to exempt from excise duty
alcohol which has been completely denatured in
accordance with the requirements of any Member State,
provided that such requirements have been duly notified
and accepted in accordance with the conditions laid
down in paragraphs 3 and 4 of that Article.

(a) 125 grams of thiophene,

(b) 0,8 grams of denatonium benzoate,

(c) 3 grams of CI reactive red 24 (red colorant), solution at

25 % w/w,

Italy has communicated some changes to the denaturing
processes authorised by Commission Regulation (EC) No
3199/93 (2).

(d) 2 litres of methyl ethyl ketone.

The Commission transmitted the said communication to
the other Member States on 26 November 2003.

to ensure the complete solubility of all

In order
the
components, the denaturant mixture must be prepared in
ethyl alcohol below 96 % by volume measured on the EC
alcoholmeter.

(1)

(2)

(3)

(4)

Neither the Commission nor any Member State having
requested that the matter be raised in the Council within
is deemed,
the
time
pursuant
to
have authorised, with effect from 26 January 2004, the
changes to the denaturing processes notified by Italy.

to Article 27(4) of Directive 92/83/EEC,

limit prescribed,

the Council

(5)

Regulation (EC) No 3199/93 should,
amended accordingly,

therefore, be

Denaturation is achieved by the substances listed at points
(a), (b) and (d). Thiophene and denatonium benzoate alter the
organoleptic characteristics of the product, making ingestion
impossible, while methyl ethyl ketone, with a boiling point
(79,6 °C) close to that of ethyl alcohol (78,9 °C), is difficult to
eliminate except by non-economic techniques. This facilitates
checks by the financial authorities to identify possible misuse.

(1) OJ L 316, 31.10.1992, p. 21. Directive as amended by the 2003 Act

of accession.

(2) OJ L 288, 23.11.1993, p. 12. Regulation as last amended by Regu-

lation (EC) No 2559/98 (OJ L 320, 28.11.98, p. 27).

The purpose of CI reactive red 24 is to give the product a
characteristic red colour, which makes the purpose of the
product immediately identifiable.’

22.12.2004

EN

Official Journal of the European Union

L 374/43

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

Article 2

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

Done at Brussels, 21 December 2004.

For the Commission

László KOVÁCS
Member of the Commission