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Document 92001E003327
WRITTEN QUESTION E-3327/01 by Vitaliano Gemelli (PPE-DE) to the Commission. Eligibility of recreational vessels for excise allowances.
WRITTEN QUESTION E-3327/01 by Vitaliano Gemelli (PPE-DE) to the Commission. Eligibility of recreational vessels for excise allowances.
WRITTEN QUESTION E-3327/01 by Vitaliano Gemelli (PPE-DE) to the Commission. Eligibility of recreational vessels for excise allowances.
OJ C 172E, 18.7.2002, p. 38–39
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
WRITTEN QUESTION E-3327/01 by Vitaliano Gemelli (PPE-DE) to the Commission. Eligibility of recreational vessels for excise allowances.
Official Journal 172 E , 18/07/2002 P. 0038 - 0039
WRITTEN QUESTION E-3327/01 by Vitaliano Gemelli (PPE-DE) to the Commission (30 November 2001) Subject: Eligibility of recreational vessels for excise allowances A Community recreational vessel departs from a Community port, refuels en route (either in a non-Community port or from a tanker vessel at sea) and then enters a Community port. In such a case, is the excise allowance referred to in Article 1 of Directive 83/182/EEC(1) still applicable? (1) OJ L 105, 23.4.1983, p. 59. Answer given by Mr Bolkestein on behalf of the Commission (30 January 2002) Council Directive 83/182/EEC(1) relates only to the means of transport itself. It does not contain any provisions relating to the conditions for exempting fuel in the tanks of means of transport. As far as value added tax is concerned, since 1 January 1993, this Directive has become redundant. Only the provisions applicable to possible registration or circulation taxes on means of transport are extant. Directive 83/182/EEC does not contain provisions concerning taxation of mineral oils, which are covered by Council Directives 92/12/EEC(2), 92/81/EEC(3) and 92/82/EEC(4). These directives do not provide any exemption for mineral oils supplied for use as fuel by private pleasure crafts, and therefore these mineral oils are as a rule taxed with the normal excise duty rate applied by the Member State concerned. Concerning the fuel taken on board recreational vessels outside the Community territory (in a non-Community port, or from a tanker vessel outside Community territorial waters), no harmonised provisions exist concerning duty exemption for this fuel upon entry of the vessel into the Community. In principle, mineral oils will be subject to normal excise duties upon their entry into the territory of the Community (Articles 5 of Directive 92/12/EEC), on the basis of the relevant national provisions in force. According to Article 23 paragraph 5 of the same Directive, Member States may maintain their national provisions on stores for boats and aircraft until the Council has adopted Community provisions on the subject. The Member States are therefore entitled to levy excise duties on fuels imported in the tanks of recreational vessels. Concerning customs duties, Article 139 of Council Regulation (EEC) No 918/83(5) clearly states that stores of vessels are excluded from the Community system of reliefs. As a consequence, it is for individual Member States to determine whether or not such an exemption is granted, and to fix the conditions of its application. (1) Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC), OJ L 105, 23.4.1983, p. 59-63. (2) 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, OJ L 76, 23.3.1992, p. 1-7. (3) Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils, OJ L 316, 31.10.1992, p. 12-15. (4) Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, OJ L 316, 31.10.1992, p. 19. (5) Council Regulation (EEC) No 918/83 of 13 March 1983 setting up a Community system of reliefs from customs duty, OJ L 105, 23.4.1983, p. 1.