Commission Implementing Regulation (EU) 2015/272 of 19 February 2015 amending Implementing Regulation (EU) No 612/2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties

20.2.2015 EN Official Journal of the European Union L 47/10
COMMISSION IMPLEMENTING REGULATION (EU) 2015/272
of 19 February 2015
amending Implementing Regulation (EU) No 612/2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties
THE EUROPEAN COMMISSION
,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (1), and in particular Article 22 thereof,
Whereas:
(1) Registered consignees or authorised warehouse keepers should be prevented from claiming falsely that they have been authorised under Article 17(2) of Council Directive 2008/118/EC (2) to have excise goods moved to a place of direct delivery under a duty suspension arrangement.
(2) Registered consignors and authorised warehouse keepers should therefore be able to verify, via the central register referred to in Article 19(4) of Regulation (EU) No 389/2012, whether registered consignees or authorised warehouse keepers have obtained such authorisation.
(3) Commission Implementing Regulation (EU) No 612/2013 (3) should therefore be amended accordingly.
(4) It is necessary to provide for a sufficient period of time to allow the Commission to implement changes in the register of economic operators and tax warehouses referred to in Article 19(1) of Regulation (EU) No 389/2012.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,