Brussels, 03/07/2007 (Agence Europe) - On Tuesday, the European Commission sent reasoned opinions to Italy and Portugal for infringements against Community provisions on excise tax. If the relevant national legislations are not amended within two months, the Commission may refer these matters to the European Court of Justice.
Italy is being investigated by the Commission for discriminatory taxation of regenerated lubricating oils collected on the Italian territory, which are taxed at a lower rate than those collected elsewhere in Europe. The Commission believes that the Italian rules discriminate against the use of used oils collected in other member states, thereby infringing Article 90 of the EC Treaty. It therefore urges Italy to halt this discriminatory treatment. The Italian authorities claim that the favourable tax treatment serves as an incentive for the producers to collect used oils instead of leaving them in the environment. However, the Commission refers to consistent case-law of the Court of Justice making clear that extending the tax advantage, which is granted to domestic products, to similar imported products does not jeopardise the attainment of environmental objectives.
The reasoned opinion sent to Portugal concerned the movement and holding of goods subject to excise duties. The Commission believes that certain national anti-fraud provisions do not comply with the EU legislation on the movement and holding of goods subject to excise duties, since they introduce a burden on traders that is disproportionate to the objective pursued. Portugal requires that the 'accompanying administrative document' is sent to the competent customs office at least six hours before the departure of the products which are subject to excise duties from warehouses in its territory. The Commission is of the opinion that the relevant Community legislation (Article 19 of Directive 92/12/EEC) cannot be interpreted as allowing member states to impose such a condition. The Portuguese legislation is likely to jeopardise the correct operation of the internal market with regard to these products and cannot be justified as a necessary means to avoid tax fraud, for its results are clearly disproportionate to that aim.
Further to the above, according to Portuguese law, authorised warehouse keepers have to provide a guarantee in connection with the holding of products subject to excise duty. The guarantee amounts in general to 2% of the average monthly amount of excise duty paid during the previous year, with a minimum and a maximum threshold. The Commission understands that this holding guarantee is disproportionate to the aim pursued (namely, to secure the revenue potentially at risk) and may act as an effective barrier for traders wishing to enter the Portuguese market. (ol)