Commission Regulation (EC) No 67/2008 of 25 January 2008 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: 2008-01-25
Institutions: European Commission
Subjects: alcohol, chemical process, denaturing, excise duty, tax exemption

26.1.2008

EN

Official Journal of the European Union

L 23/13

COMMISSION REGULATION (EC) No 67/2008

of 25 January 2008

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,

Having regard to the Treaty
Community,

establishing the European

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,

Whereas:

(1)

(2)

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 to that
Regulation.

to Article 27(1)(a) of Directive 92/83/EEC,
Pursuant
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.

(4)

(5)

(6)

(7)

The Commission transmitted the said communications to
the other Member States on 1 January 2007, in the case
in the case of
of Bulgaria, and on 9 January 2007,
Romania.

have

been

received

concerning

Objections
the
requirements notified. Therefore, the procedure referred
to in Article 27(4) of Directive 92/83/EEC has been duly
followed
communicated by
requirements
Bulgaria and Romania should be included in the Annex
to Regulation (EC) No 3199/93.

and

the

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

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

HAS ADOPTED THIS REGULATION:

Article 1

The Annex to Regulation (EC) No 3199/93 is amended as set
out in the Annex to this Regulation.

Article 2

(3)

Bulgaria and Romania have communicated the dena-
turants which they intend to employ.

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

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

Done at Brussels, 25 January 2008.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 316, 31.10.1992, p. 21. Directive as last amended by the 2005

Act of Accession.

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

lation (EC) No 2023/2005 (OJ L 326, 13.12.2005, p. 8).

L 23/14

EN

Official Journal of the European Union

26.1.2008

ANNEX

The following paragraphs are added to the Annex to Regulation (EC) No 3199/93:

‘Bulgaria

For complete denaturing of ethyl alcohol the following substances in the mentioned quantities are to be added
together to 100 litres of ethyl alcohol with a minimum actual alcohol content of 90 % vol:

— 5 litres methylethylketone;

— 2 litres isopropyl alcohol;

— 0,2 grams methylene blue.

Romania

Per hectolitre of pure alcohol:

— 1 gram denatonium benzoate,

— 2 litres methylethylketone (butanone), and

— 0,2 grams methylene blue.’