2012/209/EU: Commission Implementing Decision of 20 April 2012 concerning the application of the control and movement provisions of Council Directive 2008/118/EC to certain additives, in accordance with Article 20(2) of Council Directive 2003/96/EC (notified under document C(2012) 2484)
Date: 2012-04-20
Institutions: European Commission
Subjects: adjuvant, excise duty, free movement of goods, mineral oil








L_2012110EN.01004101.xml










24.4.2012   


EN


Official Journal of the European Union


L 110/41








            COMMISSION IMPLEMENTING DECISION
         
of 20 April 2012
         
concerning the application of the control and movement provisions of Council Directive 2008/118/EC to certain additives, in accordance with Article 20(2) of Council Directive 2003/96/EC
(notified under document C(2012) 2484)
(2012/209/EU)


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1), and in particular Article 20(2) thereof,

Whereas:







(1)


Following a request made by the Authorities of the Netherlands under Article 20(2) of Directive 2003/96/EC, the Commission has adopted Commission Implementing Decision 2011/545/EU of 16 September 2011 concerning the application of the control and movement provisions of Council Directive 2008/118/EC to products falling within CN code 3811 , in accordance with Article 20(2) of Council Directive 2003/96/EC (2). That Implementing Decision submits all products falling within CN code 3811  to the control and movement provisions of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (3).












(2)


In line with the request made by the Authorities of the Netherlands, the intention of Implementing Decision 2011/545/EU is to prevent tax evasion, avoidance and abuse, by submitting to the control and movement provisions of Directive 2008/118/EC certain products intended to be used as additives for motor fuels and which, in this case, are subject to taxation in accordance with Directive 2003/96/EC.












(3)


Following the adoption of Implementing Decision 2011/545/EU, the Commission’s attention has been drawn to the particular position of products falling within CN codes 3811 21 00  and 3811 29 00 . Those products are neither intended to be used as heating fuels or motor fuels, nor as additives thereto and do not give rise to a risk of tax evasion, avoidance or abuse. They should thus not be made subject to the control and movement provisions of Directive 2008/118/EC. Only products falling within CN codes 3811 11 10 , 3811 11 90 , 3811 19 00  and 3811 90 00  should thus be made subject to those control and movement provisions.












(4)


Implementing Decision 2011/545/EU should therefore be replaced by an analogous Decision, which should however be limited to CN codes 3811 11 10 , 3811 11 90 , 3811 19 00  and 3811 90 00 .












(5)


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





HAS ADOPTED THIS DECISION:



Article 1
As from 1 January 2013, products falling within CN codes 3811 11 10 , 3811 11 90 , 3811 19 00  and 3811 90 00  of Annex I to Council Regulation (EEC) No 2658/87 (4) as amended by Commission Regulation (EC) No 2031/2001 (5) shall be subject to the control and movement provisions of Directive 2008/118/EC, in accordance with Article 20(2) of Directive 2003/96/EC.


Article 2
Implementing Decision 2011/545/EU is repealed.


Article 3
This Decision is addressed to the Member States.




Done at Brussels, 20 April 2012.


For the Commission

Algirdas ŠEMETA
            

Member of the Commission






(1)  
            OJ L 283, 31.10.2003, p. 51.

(2)  
            OJ L 241, 17.9.2011, p. 33.

(3)  
            OJ L 9, 14.1.2009, p. 12.

(4)  
            OJ L 256, 7.9.1987, p. 1.

(5)  
            OJ L 279, 23.10.2001, p. 1.