30.5.2022 |
EN |
Official Journal of the European Union |
L 147/28 |
COMMISSION IMPLEMENTING REGULATION (EU) 2022/829
of 25 May 2022
amending Regulation (EC) No 31/96 as regards the institutions eligible for exemption from excise duty
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (1), and in particular Article 13(2) thereof,
Whereas:
(1) |
Directive 2008/118/EC was amended by Council Directive (EU) 2019/2235 (2), which introduced exemptions from payment of VAT and excise duty for defence efforts undertaken within the Union framework. |
(2) |
The Annex to Commission Regulation (EC) No 31/96 (3) sets out the exemption certificate to be used to confirm that a certain transaction qualifies for exemption from payment of excise duty under Article 12 of Directive 2008/118/EC. In order to enable Member States to apply the exemption from payment of excise duty for defence efforts as set out in Article 12(1), point (ba), of Directive 2008/118/EC, that certificate should be amended. |
(3) |
Regulation (EC) No 31/96 should therefore be amended accordingly. |
(4) |
As Article 12(1), point (ba), of Directive 2008/118/EC applies from 1 July 2022, the application of this Regulation should be deferred to that date. |
(5) |
The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty, |
HAS ADOPTED THIS REGULATION:
Article 1
The Annex to Regulation (EC) No 31/96 is replaced by the text in the Annex to this Regulation.
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 July 2022.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 25 May 2022.
For the Commission
The President
Ursula VON DER LEYEN
(2) Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework (OJ L 336, 30.12.2019, p. 10).
(3) Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (OJ L 8, 11.1.1996, p. 11).
ANNEX
Explanatory notes
1. |
For the authorised warehousekeeper, this certificate serves as a supporting document for the tax exemption of the consignments of goods to eligible institutions/individuals referred to in Article 12(1) of Directive 2008/118/EC. Accordingly, one certificate shall be drawn up for each warehousekeeper. Moreover, the warehousekeeper is required to keep this certificate as part of his records in accordance with the legal provisions applicable in his Member State. |
2. |
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3. |
By its declaration in box 3 of the certificate, the eligible institution/individual provides the information necessary for the evaluation of the request for exemption in the host Member State. |
4. |
By its declaration in box 4 of the certificate, the institution confirms the details in boxes 1 and 3 (a) of the document and certifies that the eligible individual is a staff member of the institution. |
5. |
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6. |
The abovementioned declaration by the eligible institution/individual shall be authenticated at box 6 by the stamp of the competent authority of the host Member State. That authority can make its approval dependent on the agreement of another authority in its Member State. It is up to the competent tax authority to obtain such agreement. |
7. |
To simplify the procedure, the competent authority can dispense with the obligation on the eligible institution to ask for the stamp in the case of exemption for official use. The eligible institution should mention this dispensation at box 7 of the certificate. |
(1) 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 (OJ L 121, 8.5.2012, p. 1).