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Document 52008AP0541
General arrangements for excise duty#European Parliament legislative resolution of 18 November 2008 on the proposal for a Council directive concerning the general arrangements for excise duty (COM(2008)0078 — C6-0099/2008 — 2008/0051(CNS))
General arrangements for excise duty
European Parliament legislative resolution of 18 November 2008 on the proposal for a Council directive concerning the general arrangements for excise duty (COM(2008)0078 — C6-0099/2008 — 2008/0051(CNS))
General arrangements for excise duty
European Parliament legislative resolution of 18 November 2008 on the proposal for a Council directive concerning the general arrangements for excise duty (COM(2008)0078 — C6-0099/2008 — 2008/0051(CNS))
OJ C 16E, 22.1.2010, p. 86–103
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
22.1.2010 |
EN |
Official Journal of the European Union |
CE 16/86 |
General arrangements for excise duty *
P6_TA(2008)0541
European Parliament legislative resolution of 18 November 2008 on the proposal for a Council directive concerning the general arrangements for excise duty (COM(2008)0078 — C6-0099/2008 — 2008/0051(CNS))
(2010/C 16 E/30)
(Consultation procedure)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2008)0078), |
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having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0099/2008), |
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having regard to Rule 51 of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs and the opinions of the Committee on Industry, Research and Energy and the Committee on the Internal Market and Consumer Protection (A6-0417/2008), |
1. Approves the Commission proposal as amended;
2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;
3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
4. Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;
5. Instructs its President to forward its position to the Council and the Commission.
TEXT PROPOSED BY THE COMMISSION |
AMENDMENTS |
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Amendment 1 Proposal for a directive Recital 2a (new) |
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Amendment 2 Proposal for a directive Recital 4 |
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Amendment 3 Proposal for a directive Recital 4a (new) |
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Amendment 4 Proposal for a directive Recital 9 |
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Amendment 57 Proposal for a directive Recital 14 |
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Amendment 58 Proposal for a dirctive Recital 14a (new) |
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Amendment 59 Proposal for a directive Recital 19a (new) |
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Amendment 5 Proposal for a directive Recital 21a (new) |
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Amendment 6 Proposal for a directive Recital 24 |
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Amendment 7 Proposal for a directive Recital 28a (new) |
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Amendment 8 Proposal for a directive Recital 36 |
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Amendment 9 Proposal for a directive Article 4 — point 4a (new) |
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Amendment 10 Proposal for a directive Article 4 — point 4b (new) |
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Amendment 11 Proposal for a directive Article 4 — point 4c (new) |
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Amendment 12 Proposal for a directive Article 4 — point 4d (new) |
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Amendment 13 Proposal for a directive Article 4 — point 4e (new) |
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Amendment 14 Proposal for a directive Article 4 — point 4f (new) |
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Amendment 15 Proposal for a directive Article 7 — paragraph 2 — subparagraph 1 — point c |
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Amendment 16 Proposal for a directive Article 7 — paragraph 4 |
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The loss or destruction of the excise goods in question shall be proven to the satisfaction of the competent authorities. |
Where, in the case of a movement under a duty suspension arrangement, it is not possible to determine where the total destruction or the irretrievable loss occurred, it shall be deemed to have occurred in the Member State where it has been detected. |
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For the purposes of the first subparagraph, goods shall be irretrievably lost when they are rendered unusable by any person. |
Member States may subject the deliberate destruction of goods under a duty suspension arrangement to prior approval by the competent authorities. |
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Amendment 17 Proposal for a directive Article 9 — paragraph 1 |
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Where the excise goods under a duty suspension arrangement fail to arrive at their destination and the related irregularity, giving rise to a release for consumption in accordance with Article 7(2)(a), has not been detected, the release for consumption shall be deemed to have taken place in the Member State where and at the time when the excise goods are detected. |
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However, if, before the expiry of a period of three years from the date on which the movement has begun in accordance with Article 19(1), it is ascertained in which Member State the release for consumption actually took place, that Member State shall inform the competent authorities of the Member State of dispatch. |
However, if, before the expiry of a period of three years from the date on which the movement has begun in accordance with Article 19(1), it is ascertained in which Member State the release for consumption actually took place, the release for consumption shall be deemed to have taken place in that Member State, which shall inform the competent authorities of the Member State of detection or dispatch. |
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Where the excise duty has been levied by the Member State of dispatch, it shall be reimbursed or remitted as soon as evidence of its collection by the other Member State has been provided. |
Where the excise duty has been levied by the Member State of detection or dispatch, it shall be reimbursed or remitted as soon as evidence of the release for consumption in the other Member State has been provided. |
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Amendment 18 Proposal for a directive Article 9 — paragraph 1a (new) |
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Amendment 19 Proposal for a directive Article 9 — paragraph 2a (new) |
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Amendment 20 Proposal for a directive Article 9 — paragraph 2b (new) |
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Amendment 21 Proposal for a directive Article 9 — paragraph 3 |
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Amendment 22 Proposal for a directive Article 11 — paragraph 1 — point ea (new) |
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Amendment 23 Proposal for a directive Article 11 — paragraph 2 |
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Amendment 54 Proposal for a directive Article 11 — paragraph 2a (new) |
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Amendment 63/rev Proposal for a directive Article 13 — paragraph 1 |
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Amendment 65/rev Proposal for a directive Article 13 — paragraph 4 |
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Amendment 25 Proposal for a directive Article 14 — paragraph 2 |
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Amendment 26 Proposal for a directive Article 14 — paragraph 3 |
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Amendment 27 Proposal for a directive Article 15 — paragraph 1 — subparagraphs 2 and 3 |
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The authorisation may not be refused on the sole ground that the natural or legal person is established in another Member State and intends itself to operate the tax warehouse through a representative or branch in the Member State of authorisation . |
The authorisation shall be subject to conditions that the authorities may lay down for the purposes of preventing any possible evasion or abuse. The authorisation may not, however , be refused on the sole ground that the natural or legal person is established in another Member State. |
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The authorisation shall cover the activities referred to in Article 14(3). |
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Amendment 28 Proposal for a directive Article 16 — paragraph 1 — introductory part |
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Amendment 29 Proposal for a directive Article 16 — paragraph 1 — point a — point ii |
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Amendment 30 Proposal for a directive Article 16 — paragraph 1 — point b |
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Amendment 31 Proposal for a directive Article 17 — paragraph 1 — introductory part |
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Amendment 32 Proposal for a directive Article 17 — paragraph 2 — subparagraph 1 |
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Amendment 33 Proposal for a directive Article 17a (new) |
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Article 17a 1. At the request of the person referred to in Article 17(1), the competent authorities of the Member State of dispatch may, under conditions they have set, allow for an overall guarantee to be provided for lower excise duties, or for no guarantee to be provided, provided that fiscal responsibility for the transport is at the same time assumed by the party responsible for the transport. 2. The authorisation referred to in paragraph 1 shall be granted only to persons who:
3. The measures governing the procedure for granting the authorisations in application of paragraphs 1 and 2 shall be adopted in accordance with the regulatory procedure referred to in Article 40(2). |
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Amendment 34 Proposal for a directive Article 18 — paragraph 2 — subparagraph 2 — introductory part |
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A registered consignee authorised for the purposes of the first subparagraph shall comply with the following requirements: |
A temporary registered consignee authorised for the purposes of the first subparagraph shall comply with the following requirements: |
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Amendment 35 Proposal for a directive Article 19 — paragraph 1 |
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Amendment 36 Proposal for a directive Article 19 — paragraph 2 |
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Amendment 37 Proposal for a directive Article 19a (new) |
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Article 19a |
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The rules applicable to the movement of excise goods under a duty suspension arrangement shall, under conditions set by the competent authorities of the Member State of dispatch, allow for an overall guarantee to be provided for lower excise duty, or for no guarantee to be provided, provided that fiscal responsibility for the transport is at the same time assumed by the party responsible for the transport. |
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Amendment 38 Proposal for a directive Article 20 — paragraph 1 |
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Amendment 39 Proposal for a directive Article 20 — paragraph 6 |
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The code shall be available throughout the movement under suspension of excise duty . |
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Amendment 40 Proposal for a directive Article 22 |
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The competent authority of the Member State of dispatch may allow, under the conditions fixed by that Member State, that the consignor, using the computerised system, splits a movement under suspension of excise duty of energy products into two or more movements provided that the total quantity of excise goods does not change. |
The competent authority of the Member State of dispatch may allow, under the conditions fixed by that Member State, that the consignor, using the computerised system, splits a movement under suspension of excise duty of energy products into two or more movements provided that: |
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Member States may also provide that such a splitting may not be carried out on their territory. |
Member States shall inform the Commission if and under which conditions they allow splitting consignments on their territory. The Commission shall transmit that information to the other Member States . |
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Amendment 41 Proposal for a directive Article 23 — paragraph 1 — subparagraph 1 |
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Amendment 42 Proposal for a directive Article 24 — paragraph 3 |
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Amendment 43 Proposal for a directive Article 26 — paragraph 1 — subparagraphs 2 and 3 |
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When the availability of the system is restored, the consignor shall submit a draft electronic administrative document without delay. That document shall replace the paper document referred to in point (a) of the first subparagraph as soon as it has been processed in accordance with Article 20(3), and the procedure relating to the electronic administrative document shall apply. |
The goods shall continue to be moved in accordance with the fallback procedure, including the discharge procedure, even if the electronic system becomes available again during the movement. |
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Until such time as the electronic administrative document has been processed in accordance with Article 20(3), the movement shall be considered to take place under suspension of excise duty under cover of the paper document. |
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Amendment 44 Proposal for a directive Article 26 — paragraph 2 — subparagraph 1 |
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Amendment 45 Proposal for a directive Article 28 |
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Member States may establish simplified procedures in respect of movements under suspension of excise duty which take place entirely on their territory. |
Member States may establish simplified procedures in respect of movements under suspension of excise duty which take place entirely on their territory, including the possibility of waiving the requirement of electronic supervision of such movements . |
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Amendment 46 Proposal for a directive Article 29 — point 3a (new) |
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Amendment 47 Proposal for a directive Article 30 — paragraph 1 — subparagraph 2 |
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As regards excise goods other than manufactured tobacco acquired by private individuals, the first subparagraph shall also apply in cases where the goods are transported on their behalf. |
deleted |
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Amendment 48 Proposal for a directive Article 30 — paragraph 2a (new) |
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Amendment 49 Proposal for a directive Article 30 — paragraph 2b (new) |
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Amendment 50 Proposal for a directive Article 34 — paragraph 4 — point a |
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Amendments 51 and 52 Proposal for a directive Article 37 |
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When such markings or marks are affixed to excise goods, any amount paid or guaranteed to obtain such markings or marks shall be reimbursed, remitted or released by the Member State which issued them if excise duty has become chargeable and has been collected in another Member State. |
When such markings or marks are affixed to excise goods, any amount paid or guaranteed to obtain such markings or marks shall be reimbursed, remitted or released by the Member State which issued them if excise duty has become chargeable and has been collected in another Member State. |
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The Member State which issued the markings or marks may nevertheless subject the reimbursement, remittance or release of the amount paid or guaranteed to proof that those markings or marks have been removed or destroyed. |
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Amendment 53 Proposal for a directive Article 39 |
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Until the Council has adopted Community provisions on stores for boats and aircraft, Member States may maintain their national provisions on the subject. |
Until the Council has adopted Community provisions on stores for boats and aircraft, Member States may maintain their national provisions on the subject. Those national provisions must be communicated to the other Member States so that their economic operators are able to benefit thereunder . |
(2) OJ L 177, 30.6.2006, p. 1.
(3) OJ L 228, 11.8.1992, p. 1.