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Document 51994AC0235
OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE on the proposal for a Council Directive on fiscal marking of gas oils
OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE on the proposal for a Council Directive on fiscal marking of gas oils
OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE on the proposal for a Council Directive on fiscal marking of gas oils
Úř. věst. C 133, 16.5.1994, p. 35–35
(ES, DA, DE, EL, EN, FR, IT, NL, PT)
- Date of document:
- 23/02/1994; Den hlasování
- Date lodged:
- 18/01/1994; DEMANDE
- Date of dispatch:
- 16/03/1994; Předáno Radě
- Date of dispatch:
- 22/03/1994; Předáno Komisi
- Date of debate:
- 23/02/1994
- Date of end of validity:
- 27/11/1995; Související s 593PC0352
- Author:
- Evropský hospodářský a sociální výbor
- Rapporteur:
- GAFO-FERNANDEZ
- Form:
- Stanovisko
- Addressee:
- Rada Evropské unie, Evropská komise
- Internal reference:
- 336.22:665.635-035.67, AVIS-SECTION CES96/94FIN
- Session:
- Treaty:
- Smlouva o založení Evropského hospodářského společenství
- Legal basis:
- Link
- Link
- Link
- Select all documents mentioning this document
- Earlier related instruments:
-
- 51993PC0352 ESC Opinion
- Link
- EUROVOC descriptor:
- Subject matter:
- Directory code:
-
- 09.30.20.00 Daně / Nepřímé daně / Spotřební daně
51994AC0235
OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE on the proposal for a Council Directive on fiscal marking of gas oils
Official Journal C 133 , 16/05/1994 P. 0035
Opinion on the proposal for a Council Directive on fiscal marking of gas oils (1) (94/C 133/11) On 18 January 1994 the Council decided to consult the Economic and Social Committee, under Article 198 of the Treaty establishing the European Economic Community, on the abovementioned proposal. The Section for Economic, Financial and Monetary Questions, which was responsible for preparing the Committee's work on the subject, adopted its Opinion on 8 February 1994. The Rapporteur was Mr Gafo Fernández. At its 313th Plenary Session (meeting of 23 February 1994), the Economic and Social Committee adopted the following Opinion unanimously. 1. General assessment 1.1. The Committee approves the draft Directive on the fiscal marking of gas oils, which should facilitate the movement of petroleum products subject to varying rates of excise duty, and prevent improper use of such products. 1.2. The Committee would, however, make the following comments: 1.2.1. Article 2 Contrary to the provisions of the text, the marker should not be added before the product is released for consumption, but before it moves out of the suspension arrangement. 1.2.2. Article 3 The Opinion of the consultative committee referred to in Article 3, laid down in connection with the use of markers, should be binding upon the Commission, since the opinion is to be adopted by a qualified majority: no Council decision is therefore required in order for the measures proposed by the Commission to be formally adopted. 1.2.3. Article 4 The Committee considers that the second paragraph should be deleted, since penalties for improper use of these products are the sole competence of the Member States. 1.2.4. Article 5 Although the Committee recognizes the short-term benefits of a national and Community system of markers, it is of the firm view that a single marker should be agreed and adopted as soon as possible, in order to avoid complications and the opportunities for tax fraud which a multiple-marker system may generate. Done at Brussels, 23 February 1994. The Chairman of the Economic and Social Committee Susanne TIEMANN (1) OJ No C 15, 18. 1. 1994, p. 18.
