In the plenary session on Tuesday 13 December, and with 625 votes in favour, 3 against and 2 abstentions, the European Parliament broadly approved the report by Irene Tinagli (S&D, Italian) on administrative cooperation in the field of excise duties.
Proposed by the European Commission at the end of October, the text provides for the exchange of electronic register information relating to economic operators moving goods released for consumption in the territory of one Member State and then moved to the territory of another Member State in order to be delivered there for commercial purposes.
Following the extension of the scope of Directive (EU) 2020/262 establishing the general arrangements for excise duty (see EUROPE 12713/17), Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties must also be amended.
Each Member State will maintain an electronic database containing registers of the data of economic operators involved in the movement of excise goods.
Intra-EU trade movements of these products may be carried out under suspension of excise duty or after the products have been released for consumption in the territory of one Member State and then moved to the territory of another Member State in order to be delivered for commercial purposes - so-called “duty suspension” and “duty paid” regimes respectively. Currently, only movements under suspension of rights are controlled by the computerised system.
This will require Member States to exchange the necessary information where there is total destruction or irretrievable loss of products. The text also makes it possible to electronically validate the excise numbers of economic operators involved in the movement of excise goods under duty suspension.
In her report, Ms Tinagli recommended that the European Parliament approve the Commission’s proposal without amendments. This position was approved in the Committee on Economic and Monetary Affairs in November.
The regulation should apply from 13 February 2023.
To consult the report: https://aeur.eu/f/4ni (Original version in French by Anne Damiani)