Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate

COMMISSION REGULATION (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (1), as last amended by Directive 94/74/EC (2), and in particular Article 23 (1a) thereof,
Whereas Member States are to exempt from excise duty products subject to excise duty delivered to the armed forces and organizations referred to in Article 23 (1) of Directive 92/12/EEC;
Whereas in accordance with Article 23 (1a) of Directive 92/12/EEC, the armed forces and organizations referred to in Article 23 (1) are to be authorized to receive products from other Member States under excise-duty suspension arrangements under cover of an accompanying document, provided that the document is accompanied by an exemption certificate; whereas it is necessary to establish the form and content of the exemption certificate;
Whereas Member States should be allowed to extend the provisions of this Regulation to other fields of indirect taxation;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duties,