24.4.2012   

GA

Iris Oifigiúil an Aontais Eorpaigh

6

1.

32006 L 0112: Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).

Cuirtear an pointe seo a leanas le hAirteagal 287:

2.

32008 L 0118: Treoir 2008/118/CE ón gComhairle an 16 Nollaig 2008 maidir leis na socruithe ginearálta le haghaidh dleachta máil agus lena n-aisghairtear Treoir 92/12/CEE (IO L 9, 14.1.2009, lch. 12).

Cuirtear an méid seo a leanas in ionad Airteagal 46(3):

"3.   Without prejudice to Article 32, Member States not referred to in the third and fourth subparagraphs of Article 2(2) of Directive 92/79/EEC may, as regards cigarettes which may be brought into their territory without further payment of excise duties, apply from 1 January 2014 a quantitative limit of not less than 300 items with respect to cigarettes brought in from a Member State which applies, in accordance with the third and fourth subparagraphs of Article 2(2) of that Directive, lower excise duties than those resulting from the first subparagraph of Article 2(2) thereof.

Member States referred to in the third and fourth subparagraphs of Article 2(2) of Directive 92/79/EEC which levy an excise duty of at least EUR 77 per 1 000 cigarettes irrespective of the weighted average retail selling price, may, from 1 January 2014, apply a quantitative limit of not less than 300 items as regards cigarettes brought into their territory without further payment of excise duties from a Member State which applies a lower excise duty in accordance with the third subparagraph of Article 2(2) of that Directive.

Member States which apply a quantitative limit in accordance with the first and the second subparagraphs of this paragraph shall inform the Commission thereof. They may carry out the necessary checks provided that these checks do not affect the proper functioning of the internal market."