Commission Regulation (EC) No 2023/2005 of  12 December 2005  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: 2005-12-12
Institutions: European Commission
Subjects: Latvia, alcohol, chemical process, denaturing, excise duty, tax exemption

L 326/8

EN

Official Journal of the European Union

13.12.2005

COMMISSION REGULATION (EC) No 2023/2005

of 12 December 2005

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 Latvia 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,

‘Latvia

Commission Regulation (EC) No 3199/93 (2) provides
that
the denaturants which are employed in each
Member State for the purposes of completely denaturing
alcohol in accordance with Article 27(1)(a) of Directive
92/83/EEC are to be described in the Annex of that
Regulation.

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.

Latvia has communicated some changes to denaturing
process number 2 authorised by Regulation (EC)
No 3199/93.

The Commission transmitted the said communication to
the other Member States on 25 March 2005.

Minimum amount per 100 litres of spirit:

1. mix of following substances:

— isopropyl alcohol 9 litres,

— acetone 1 litre,

— methylene blue or thymol blue or crystallic violet 0,4

grams;

2. mix of following substances:

— methylethylketone 2 litres,

— methylisobutylketone 3 litres;

3. mix of following substances:

— acetone or isopropyl alcohol 3 litres,

— denatonium benzoate 2 grams;

No objections have been received to the requirements
notified.

4. ethylacetate 10 litres.

Regulation (EC) No 3199/93 should therefore be
amended accordingly.

Minimum amount per 100 litres of dehydrated ethyl alcohol
(containing maximum 0,5 % of water):

The measures provided for in this Regulation are in
accordance with the opinion of
the Committee on
Excise Duties,

1. benzine or petroleum minimum 5 litres and maximum 7

litres.’

(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 1309/2005 (OJ L 208, 11.8.2005, p. 12).

Article 2

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

Whereas:

(1)

(2)

(3)

(4)

(5)

(6)

(7)

13.12.2005

EN

Official Journal of the European Union

L 326/9

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

Done at Brussels, 12 December 2005.

For the Commission

László KOVÁCS
Member of the Commission