CELEX: 51992PC0006
Language: en
Date: 1992-01-23
Title: Amendment to the proposal for a COUNCIL DIRECTIVE on the general arrangements for products subject to excise duty and on the holding and movement of such products

iOIVMISSION OF THE EUROPEAN COMMUNITIES
                                          C0M(92) 6 final
                                          Brussels, 23 January 1992
                   Amendment to the proposal for a
                           ÇQUNÇIU PIREÇTIYS
    on the general arrangements for products subject to excise duty
            and on the holding and movement of such products
       (presented by the Commission pursuant to Article 149(3)
                          of the EEC-Treaty)
 ---pagebreak---                            EXPLANATORY MEMORANDUM
On 27 September 1990 the Commission presented to the Council a proposal for
a Directive on the general arrangements for products subject to excise duty
and on the holding and movement of such products.1
The Economic and Social Committee gave Its opinion on the matter on 30
January 1991. 2
The European Parliament gave its opinion on 12 June 1991, 3 acting on the
basis of a report prepared by the Committee on Economic and Monetary
Affairs and Industrial Policy. On that occasion, twenty-six amendments to
the report were adopted by Parliament. The amendments are aimed Inter al la
at extending the concept of "authorized warehousekeeper", at requiring
Member States to draw up each year a list of their authorized
warehousekeepers, at describing the procedures for providing documentation
and at redesigning the arrangements for the reimbursement of excise duty.
The Commission has taken up eight of the amendments adopted by Parliament,
and these are the subject of this amended proposal.
1  OJ No C 322 of 21 December 1990, p. 1.
2  OJ No C 69 of 18 March 1991, p. 25.
3  0J No C           of           , p. ...
 ---pagebreak---                                 - A  VTo -
        ORIGINAL PROPOSAL                       AMENDED PROPOSAL
              TITLE I                                TITLE I
        GENERAL PROVISIONS                     GENERAL PROVISIONS
             Article 1                              Article 1
1. This Directive lays down the    1. This Directive lays down the
arrangements for excise duties     arrangements for excise duties and other
and other Indirect taxes which      indirect taxes which are levied directly
are levied directly or             or Indirectly on the consumption of
Indirectly on the consumption of   products, except for value added tax and
products, except for value added   taxes established by the European
tax and taxes established by the   Commun i 11es.
institutions of the European
Commun 111es.
2. The particular provisions       2.   Unchanged
relating to the rates and
structures of duty on products
subject to excise duty are
contained In Directives ... (1)
                                                Article 3a (new)
                                   For the purposes of this Directive:
                                   (a) "authorized warehousekeeper" means
                                   the natural or legal person authorized
                                   by the competent authorities of a
                                   Member States to produce, process, hold,
                                   receive and dispatch, in the exercise of
                                   his occupation, products subject to
                                   excise duty under the duty-suspension
                                   arrangements as they apply under the
                                   tax-warehousing system;
                                   (b) "tax warehouse" means any place at
                                   which products subject to excise duty
                                   are produced or held by an authorized
                                   warehousekeeper in the exercise of his
                                   occupation under the duty-suspension
 ---pagebreak--- - 2 -
arrangements, subject to certain
conditions laid down by the competent
authorities of the Member State In which
the tax warehouse is situated;
(c) "duty-suspension arrangements" means
the tax arrangements applying to the
production, processing, holding and
movement of products under suspension of
duty;
(d) "registered operator" means the
natural or legal person who does not
rank as an authorized warehousekeeper
and who is authorized by the competent
authorities of a Member State to receive
 In the exercise of his occupation
products subject to excise duty under
the duty-suspension arrangements and
originating in another Member State. A
registered operator may not, however,
hold or dispatch the products under the
duty-suspension arrangements;
(e) "non-registered operator" means the
natural or legal person who does not
rank as an authorized warehousekeeper
and who is authorized to receive on an
occasional basis In the exercise of his
occupation products subject to excise
duty under the duty-suspension
arrangements and originating in another
Member State. A non-registered operator
may not hold or dispatch the products
under the duty-suspension arrangements.
Prior to the dispatch of goods, he shall
guarantee payment of the excise duty to
the tax authorities of the Member State
of destination.
 ---pagebreak---                                  - 3 -
            Article 4                            Article 4
1. The chargeable event for the  1. The chargeable event for excise duty
excise duty levied on the        levied on products subject to excise
products subject to excise duty  duty shall be production on the customs
shall be production on the       territory of the Community or
territory of the Community or    importation Into the customs territory
importation onto the territory   of the Community from third countries.
of the Community from third
countrles.
2.   Excise duty shall become        Unchanged
chargeable when the products are
released for consumption.
Release for consumption shall
mean the making available, to a
natural or legal person, on the
territory of a Member State, of
any products subject to excise
duty, when the product leaves
any arrangement under which
payment of duties and taxes Is
suspended.
3. The rate of excise duty to    3.  Unchanged
be applied shall be the rate in
force on the date on which the
duty becomes chargeable.    The
excise duty shall be levied and
recovered according to the rules
 laid down by each Member State,
with the time-limit for payment
to apply without distinction
between national products and
those of other Member States.
 ---pagebreak---                                  - 4 -
             TITLE III                            TITLE III
        MOVEMENT OF GOODS                    MOVEMENT OF GOODS
            Article 11                           Article 11
1. Movement under the            1. Without prejudice to Articles 9 and
duty-suspension arrangements of  11a, movement under the duty-suspension
products subject to excise duty  arrangements of products subject to
shall take place between         excise duty shall take place between
authorized warehousekeepers.     authorized warehousekeepers.
The goods shall then be deemed
to be remaining under the
warehousing system.
2. The identifIcatIon of         2. Warehousekeepers authorized by the
products subject to excise duty  competent authorities of a Member State
moving under the duty-suspension in accordance with Article 7 shall be
arrangements shall be ensured by deemed to be authorized for national and
sealing, by capacity where the    Intra-Community movement operations.
means of transport Is capable of
being recognized as suitable for
sealing, or by Individual
package in other cases.
3. Warehousekeepers authorized   3. The risks inherent in
by the competent authorities of   intra-Community movement shall be
a Member State, In accordance    covered by the guarantee provided by the
with the provisions of           authorized warehousekeeper of dispatch
Article 7, shall be deemed to be and prescribed in Article 8 or, where
authorized for national and      appropriate, by a Joint and several
 intra-Community movement        guarantee provided by the consignor and
operatIons.                      the carrier. The guarantee, the
                                 characteristics of which shall be
                                 determined by the Member States, shall
                                 be valid throughout the Community.
4. The risks Inherent In         4. The liability of the authorized
national and Community movement  warehousekeeper of dispatch and, where
shall be covered by the          applicable, that of the carrier may be
guarantee provided by the        discharged only after delivery of the
authorized warehousekeeper of    products to the consignee and return of
dispatch, as provided for In     the accompanying document referred to Ir
Article 8.                       Article 12, under the conditions laid
                                 down In Article 13(2).
This guarantee shall be valid
throughout the Community.
 ---pagebreak---                                  - 5 -
5. By way of derogation from
the provisions of the first
sentence of paragraph 1, It
shall be possible for the
consignee not to be an
author I zed warehousekeeper. In
such cases payment of the excise
duty shall be made as soon as
the products arrive at the
consignee, under the conditions
laid down by the competent
authorities.
                                                Article 11a (new)
                                 1. By way of derogation from
                                 Article 11(1), and In cases where the
                                 level of excise duty Is not determined
                                 by reference to the final selling price,
                                 the consignee may be a professional
                                 operator who does not rank as an
                                 author I zed warehousekeeper. A
                                 non-authorized warehousekeeper may, in
                                 the exercise of his occupation, receive
                                 products subject to excise duty under
                                 the duty-suspension arrangements and
                                 originating In another Member State. He
                                 may not, however, hold or dispatch such
                                 products under the duty-suspension
                                 arrangements.
                                 2. An operator as referred to above
                                 may, prior to receipt of the goods, ask
                                 to be registered with the tax
                                 authorities of his Member State.
                                 A registered operator shall comply with
                                 the following requirements:
                                 (a) he shall guarantee payment of the
                                 excise duty In accordance with the
                                 conditions laid down by the tax
                                 authorities of his Member State, without
                                 prejudice to Article 11(4);
                                 (b) he shall keep a record of product
                                 del I ver les ;
 ---pagebreak--- - 6-
(c) he shall present the products
whenever so required;
(d) he shall consent to all checks and
controls.
For such an operator, excise duty shall
be chargeable on receipt of the goods
and shall be paid In accordance with the
procedures laid down by each
Member State.
3. If an operator as referred to In
paragraph 1 Is not registered with the
tax authorities of his Member State, he
shall comply with the following
requirements:
(a) he shall, prior to dispatch of the
goods, lodge a declaration with the tax
authorities of the Member State of
destination and shall guarantee payment
of the excise duty without prejudice to
Article 11(4);
(b) he shall pay the excise duty
chargeable in the Member State of
destination on receipt of the goods, In
accordance with the procedures laid down
by that Member State;
(c) he shall consent to all checks
enabling the administration of the
Member State of destination to verify
that the goods have actually been
received and that the excise duty
chargeable has been paid.
4. Subject to paragraphs 2 and 3 above,
the provisions of this Directive
relating to the movement of products
subject to excise duty under the
duty-suspension arrangements shall be
applI cab le.
 ---pagebreak---   7 -
5. Member States may decide that this
Article Is not to apply when the level
of excise duty can be determined only by
reference to the final selling price.
            Article 11b (new)
A tax representative may be appointed by
the authorized warehousekeeper. He
shall be established In the Member State
of destination and shall be authorized
by the tax authorities of that
Member State. When acting on behalf of
the consignee, he shall comply with the
following requirements:
(a) he shall guarantee payment of the
excise duty In accordance with the
conditions laid down by the tax
authorities of the Member State of
destination, without prejudice to
Article 11(4);
(b) he shall pay the excise duty
chargeable In the Member State of
destination on receipt of the goods, in
accordance with the procedures laid down
by that Member State;
(c) he shall keep a record of product
deliveries and shall Inform the tax
authorities of the Member State of
destination of the place to which the
goods have been supplied.
 ---pagebreak---                                  - 8 -
           Article 13                           Article 13
1. A copy of the accompanying    1. The tax authorities of each
administrative document or a     Member State shall be informed by
copy of the commercial document  operators of goods dispatched and
shall be returned without delay  received by means of the document
for discharge, and not later     referred to In Article 12. This
than in the month which follows  document shall be completed In
receipt, by the consignee to the tr iplIcate:
consignor.
                                 - one copy to be retained by the
                                   consignor ;
                                 - one copy for the consignee;
                                 - one copy to be returned by the
                                   consignee to the consignor for
                                   discharge.
                                 However, the competent authorities of
                                 each Member State may provide for the
                                 use of further copies of this document:
                                 - one copy, where appropriate, for the
                                   competent authorities of the
                                   Member State of departure;
                                 - one copy, where appropriate, for the
                                   competent authorities of the
                                   Member State of destination.
2. If there is no discharge,     2. Where products subject to excise
the consignor shall Inform the   duty are dispatched under the
competent authorities thereof.   duty-suspension arrangements to an
                                 authorized warehousekeeper or to a
                                 registered or non-registered operator,
                                 copy of the commercial document duly
                                 endorsed shall be returned by the
                                 consignee to the consignor not later
                                 than In the calendar month following
                                 that in which the goods were received by
                                 the consignee.
                                 The return copy shall contain the
                                 following particulars necessary for
                                 discharge:
                                 (a) the address of the office of the tax
                                 authorities responsible for the
                                 consignee;
 ---pagebreak--- - 9-
(b) the date and place of receipt of the
goods ;
(c) a description of the goods received
in order to determine whether the
consignment corresponds to the
particulars given on the document;
(d) the reference or registration number
issued by the competent authorities of
the Member State of destination;
(e) the authorized signature of the
cons Ignee.
3. If there Is no discharge, the
consignor shall Inform the tax
authorities of his Member State within a
period to be determined by those
authorities. That period may not,
however, exceed three months after the
date of dispatch of the goods.
 ---pagebreak---                                  - 10 -
           Article 16                            Article 16
1. The products subject to        1. Products subject to excise duty
excise duty released for         which have been released for consumption
consumption, may, at the request may, at the request of an operator in
of any consignor, and by          the exercise of his occupation, qualify
derogation from Article 11(1),    for reimbursement of excise duty by the
be the subject of a release from  tax authorities of the Member State in
or of a return into the          which the products were released for
duty-suspension arrangements and consumption In cases where they are
of a reimbursement of excise      Intended for consumption In another
duties In the Member State of    Member State.
release for consumption, when
the products are actually
destined to be released for
consumption in another
Member State, or in the
circumstances laid down in
Article 18.
2. In the case of                 2. For the purposes of paragraph 1,  the
duly-established exceptional      following provisions shall apply:
circumstances preventing the
application of the provisions of  (a) the consignor shall, prior to
paragraph 1, the Member State in  dispatch of the goods, submit an
which the release for             application for reimbursement to the
consumption took place shall      competent authorities of his
reimburse the amount wrongfully   Member State and shall produce evidence
paid, on request, showing the    of payment of the excise duty. However,
payment of the excise duties in   the competent authorities may not make
the Member State In which the     reimbursement dependent on the
actual release for consumption    compulsory presentation of the document
took place.                       drawn up by those authorities and
                                  evidencing initial payment;
                                  (b) the movement of the goods referred
                                  to at (a) shall take place on the basis
                                 of the document referred to in
                                 Article 12(1);
                                  (c) the consignor shall present to the
                                  competent authorities of his
                                 Member State the return copy of the
                                 document referred to at (b) duly
                                 endorsed by the consignee and
                                 accompanied by a document certifying
                                 payment of excise duty in the
                                 Member State of consumption or giving:
 ---pagebreak--- - 11 -
- the address of the relevant office of
 the tax authorities of the Member State
of destination;
- the date of acceptance of payment by
that office, together with the reference
or registration number of the payment.
3. The tax authorities of each
Member state shall lay down the control
procedures for reimbursements effected
within the national territory.
Member states shall ensure that the
amount of excise duty reimbursed does
not exceed the amount actually paid.
 ---pagebreak---  ---pagebreak---                             - JZ -
                                                                     ESN02S4-M75
                                                                COM(92) 6 final
                                                      DOCUMENTS
EN                                                                        02 09
                              Catalogue number : CB-CO-92-007-EN-C
                                                             ISBN 92-77-79594-8
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