Verordening 2012/389 - Administratieve samenwerking op het gebied van de accijnzen - Hoofdinhoud

Administrative cooperation in the field of excise duties

SUMMARY OF:

Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties

WHAT IS THE AIM OF THE REGULATION?

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  It lays down rules on the exchange of information between EU countries through more direct contact between national competent authorities. This ensures the correct application of legislation on excise duties* and, as a consequence, speeds up their collection and improves national controls on the revenue generated.
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  The computerised Excise Movement and Control System (EMCS) supervises the cross-border movements of excise goods with suspension of excise duty, allowing for the easy and fast collection of duties on the excise goods concerned (alcohol, tobacco and energy products).

KEY POINTS

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  The relevant national authority establishes a central liaison office. Its role is to:

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    maintain contact with similar bodies in other EU countries, either directly or through designated departments and officials;
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    automatically exchange information where the law is, or is suspected of, being broken in another EU country;
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    offer information spontaneously without any prior request if this could ensure excise legislation is being correctly applied;
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    maintain an electronic database containing national registers;
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    keep records from national registers on the movement of excise goods inside the EU for at least 5 years;
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    ensure the information communicated or collected is covered by official secrecy.

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  Requests for information should be answered as soon as possible and no later than 3 months after being received.
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  2 or more EU countries may agree to carry out simultaneous controls together to ensure excise legislation is being correctly applied.
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  The EMCS:

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    computerises the movement and surveillance of goods subject to excise duty;
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    uses standard formats to exchange information;
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    simplifies communication and provides standard questions and answers in all official EU languages.

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  EU countries and the European Commission regularly monitor the way legislation is being implemented.

FROM WHEN DOES THE REGULATION APPLY?

It has applied since 1 July 2012.

BACKGROUND

For further information, see:

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  Excise taxation — cooperation between national administrations (European Commission).

KEY TERMS

*Excise duties: excise duties are indirect taxes on the sale or use of specific products, such as alcohol, tobacco and energy. The revenue from these goes entirely to the country to which they are paid.

MAIN DOCUMENT

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, pp. 1-15)

Successive amendments to Regulation (EU) No 389/2012 have been incorporated into the original document. This consolidated version is of documentary value only.

last update 07.11.2017

Deze samenvatting is overgenomen van EUR-Lex.