Commission Regulation (EC) No 849/2008 of 28 August 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: 2008-08-28
Institutions: European Commission
Subjects: Greece, alcohol, chemical process, denaturing, excise duty, tax exemption

29.8.2008

EN

Official Journal of the European Union

L 231/11

COMMISSION REGULATION (EC) No 849/2008

of 28 August 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
and
alcohol
particular
Article 27(4) thereof,

beverages (1),

alcoholic

and

in

Whereas:

(1)

(2)

(3)

(4)

(5)

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.

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.

On 11 September 2007 Greece communicated some
changes to its denaturing processes authorised by Regu­
lation (EC) No 3199/93.

The Commission transmitted that communication to the
other Member States on 27 September 2007.

As neither the Commission nor any Member State has
requested that the matter be raised in the Council within
is deemed,
the
time
to
pursuant

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

limit prescribed,

the Council

have authorised, with effect from 27 November 2007,
the changes to the denaturing processes notified by
Greece.

(6)

(7)

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 entry concerning Greece in the Annex to Regulation (EC)
No 3199/93 is replaced by the following:

‘Greece

Low quality ethyl alcohol (heads and tails from distillation),
with an alcoholic strength of at least 93 % vol and not
exceeding 96 % vol, to which the following substances are
added per hectolitre of hydrated alcohol of 93 % vol:
— Methanol: 2 litres,

— Spirit of turpentine: 1 litre,

— Lamp Oil: 0,50 litre,

— Methylene blue: 0,40 grams.

At a temperature of 20 °C, the end product should reach, in
its unaltered state, 93 % vol.’.

Article 2

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, 28 August 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 67/2008 (OJ L 23, 26.1.2008, p. 13).