Commission Regulation (EC) No 2205/2004 of 21 December 2004 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

22.12.2004 EN Official Journal of the European Union L 374/42
COMMISSION REGULATION (EC) No 2205/2004
of 21 December 2004
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 establishing the European Community,
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,
Having regard to the opinion of the Committee on Excise Duties,
Whereas:
(1) 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.
(2) Italy has communicated some changes to the denaturing processes authorised by Commission Regulation (EC) No 3199/93 (2).
(3) The Commission transmitted the said communication to the other Member States on 26 November 2003.
(4) Neither the Commission nor any Member State having requested that the matter be raised in the Council within the time limit prescribed, the Council is deemed, pursuant to Article 27(4) of Directive 92/83/EEC, to have authorised, with effect from 26 January 2004, the changes to the denaturing processes notified by Italy.
(5) Regulation (EC) No 3199/93 should, therefore, be amended accordingly,