European Parliament legislative resolution on the proposal for a Council directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (COM(2004)0227 - C6-0039/2004 - 2004/0072(CNS))
Date: 2005-06-08
Institutions: European Parliament
Subjects: alcoholic beverage, excise duty, free movement of goods, mineral oil, tobacco

25.5.2006

EN

Official Journal of the European Union

C 124 E/395

Wednesday 8 June 2005

Article 10

Evaluation

Four years after its entry into force, the Commission shall submit to the European Parliament and the
Council a report on the application of this Regulation.

Article 11

Entry into force

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

It shall apply from … (*).

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

Done at Brussels,

For the European Parliament

The President

For the Council

The President

(*) 18 months after the date of entry into force of this Regulation.

P6_TA(2005)0226

Products subject to excise duty *

European Parliament legislative resolution on the proposal for a Council directive amending Direc-
tive 92/12/EEC on the general arrangements for products subject to excise duty and on the
holding, movement and monitoring of such products (COM(2004)0227 — C6-0039/2004 —
2004/0072(CNS))

(Consultation procedure)

The European Parliament,

— having regard to the Commission proposal to the Council (COM(2004)0227) (1),

— having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament

(C6-0039/2004),

— having regard to Article 27 of 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 (2),

— having regard to Rule 51 of its Rules of Procedure,

— having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of

the Committee on the Internal Market and Consumer Protection (A6-0138/2005),

1. Approves the Commission proposal as amended;

2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

(1) Not yet published in OJ.
(2) OJ L 76, 23.3.1992, p. 1. Directive as last amended by Directive 2004/106/EC (OJ L 359, 4.12.2004, p. 30).

C 124 E/396

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Official Journal of the European Union

25.5.2006

Wednesday 8 June 2005

4. Asks the Council to consult Parliament again if it intends to amend the Commission proposal substan-
tially;

5.

Instructs its President to forward its position to the Council and Commission.

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Amendment 1

Recital — 1 (new)

(-1) Even though it is now thirteen years since the period
referred to in Article 14 of the EC Treaty expired, the aim
stated in that Article has still not been attained in the case
of tobacco, alcoholic beverages and mineral oils. Further
efforts should be made in order to facilitate the free move-
ment of products subject to excise duty and to establish an
internal market in those products.

Amendment 2

Recital 2

(2) Since then, however, although the figures for intra-Com-
munity movements of tax-paid products remain relatively low,
more and more traders and private individuals are trying to
interpret Articles 7 to 10 of Directive 92/12/EEC in such a
way as to legitimise trade practices involving payment of
excise duty in the Member State where the products are
acquired. Also, the increase in the volume of commercial
transactions conducted via the Internet and the abolition of
duty-free sales to persons travelling within the Community
have resulted in more use being made of these provisions. On
the basis of the conclusions of a further survey of the national
administrations and traders involved,
launched in January
2002, the Commission drew up a report on the application of
Articles 7 to 10 of Directive 92/12/EEC.

(2) Since then, however, although the figures for intra-Com-
munity movements of tax-paid products remain relatively low,
more and more traders have tended to interpret Articles 7 to
10 of Directive 92/12/EEC in such a way as to legitimise trade
practices involving payment of excise duty in the Member
State where the products are acquired, and a growing number
of private individuals are buying products in another
Member State for their personal use and legitimately paying
excise duty for them in the Member State of purchase. Also,
the increase in the volume of commercial
transactions
conducted via the Internet and the abolition of duty-free sales
to persons travelling within the Community have resulted in
more use being made of these provisions. On the basis of the
conclusions of a further survey of the national administrations
and traders involved, launched in January 2002, the Commis-
sion drew up a report on the application of Articles 7 to 10
of Directive 92/12/EEC.

Amendment 3

Recital 6

(6) Article 7 distinguishes different situations in which exci-
sable products already released for circulation in one Member
State are held for commercial purposes in another, but does
not clearly identify the person from whom excise duty is due
in the Member State of destination in each of these situations.
An unambiguous definition should therefore be given of the
person from whom excise duty is due and the requirements to
be met in the Member State of destination in each of the situa-
tions referred to.

(6) Article 7 distinguishes different situations in which exci-
sable products already released for circulation in one Member
State are held for commercial purposes in another, but does
not clearly identify the person from whom excise duty is due
in the Member State of destination in each of these situations.
An unambiguous definition should therefore be given of the
person from whom excise duty is due and the requirements to
be met in the Member State of destination in each of the situa-
tions referred to, with a view to harmonising the relevant
national laws in force in the Member States.

25.5.2006

EN

Official Journal of the European Union

C 124 E/397

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Wednesday 8 June 2005

Amendment 4

Recital 7

In these situations the obligations of persons not estab-
(7)
lished in the Member State of holding but liable for excise
duty should be simplified and at the same time provision
should be made for the Member States concerned to supervise
the movements more effectively.

In these situations the obligations of persons not estab-
(7)
lished in the Member State of holding but liable for excise
duty should be simplified and at the same time provision
should be made for the Member States concerned to supervise
the movements more effectively, with a view to creating an
internal market in products subject to excise duty.

Amendment 5

Recital 13

(13) The provision allowing Member States to lay down
guide levels
to establish whether products are held for
commercial purposes or for the personal use of private indivi-
duals should be deleted. In any case an administration can
never use these guide levels on their own as evidence that
excisable products are being held for commercial purposes.
They should therefore only be included in inspection instruc-
tions given by a national administration to its officers.

(13) The provision allowing Member States to lay down
guide levels
to establish whether products are held for
commercial purposes or for the personal use of private indivi-
duals should be deleted. Those guide levels have too often
been used as mandatory limits in some Member States and
have led in practice to discrimination, which is contrary to
internal market principles. They should therefore only be
included in inspection instructions given by a national admin-
istration to its officers and should not be the only criterion
used for classifying excisable goods as being held for the
personal use of private individuals or commercial purposes.

Amendment 6

Recital 14

(14) Article 9(3) should be deleted since it is not appro-
priate to retain a tax provision allowing Member States to
derogate from the principle laid down in Article 8 in respect
of the transport of mineral oils for safety reasons.

deleted

Amendment 7
Αrticle 1, point 3, point β
Article 9, paragraph 2, introductory wording (Directive 92/12/EEC)

2.
To determine whether the products referred to in
Article 8 are intended for commercial purposes, Member
States shall take account of the following:

2.
The products referred to in Article 8 shall be deemed to
have been purchased by private individuals for personal use
unless it can be proven that they are intended for commercial
purposes, taking account of the following: