Traduction de «droit d accise spécial » (Français → Anglais) :

2. Where the third country concerned has given a legal undertaking to provide the assistance required to gather evidence of the irregular nature of transactions which appear to contravene legislation on excise duties, information obtained under this Regulation may be communicated by the competent authority of a Member State to that third country, in accordance with that Member State’s national law regarding transfers of personal data to third countries, for the purposes of the correct application of excise duties or similar taxes, duties and charges applicable in the third country with the consent of the competent authorities which suppl ...[+++]ied the information, in accordance with their national law.

Chapter II (Incurrence of excise duty, Articles 7 to 13) clarifies and specifies the rules and procedures applicable in the case of shortages and irregularities, and the conditions for the reimbursement and remission of excise duty: the occurrence of shortages under a duty suspension arrangement automatically constitutes a release for consumption (Article 7(1)); excise goods shall not be considered released for consumption in case of their total destruction or irretrievable loss, and it will no longer be necessary for the competent authorities to establish the reason for the occurrence of the shortage, in terms of fortuitous events or f ...[+++]orce majeure (Article 7(4)); Member States are competent to define the procedures for reimbursement and remission of excise duty as well (Article 8); the procedure to identify the Member State entitled to recover excise duty in case of irregularities is simplified by defining the term "irregularity" and removing the term "offence", and by generalising the rule that in that situation the release for consumption is deemed to have occurred in the Member State of dispatch (Article 9); as regards the conditions for reimbursement or remission of excise duty, the proposal lays down as a general principle that it is for Member States to determine these conditions (Article 10);

(19a) The rules applicable to the movement of excise goods under suspension of duty should, under certain conditions, allow for an overall guarantee to be provided for lower excise duties, or for no guarantee to be provided.

This new Chapter provides a much wider circle of persons who shall be allowed to act as guarantor (Article 17); defines when a movement under suspension of excise duty shall be deemed to begin and end (Article 19); provides that a movement of excise goods shall be considered to take place under suspension of excise duty only if it takes place under cover of an electronic administrative document that replaces the current paper accompanying document (Article 20); provides that the Member States may allow the consignor to split a movement of energy products (Article 22); provides for the use of an electronic 'report of receipt' or a 're ...[+++]port of export' (Articles 23 and 24); provides for procedures to be used in the absence of electronic reports (Article 25) or when the computerised system is not available (Article 26); introduces other simplification arrangements (Articles 28 and 29).

(4d) 'authorised warehouse keeper' means a natural or legal person permitted by the competent authorities of a Member State to produce, process, hold, receive or dispatch excise goods in the course of its business where the requirement to pay excise duty is suspended under a duty suspension arrangement;

By letter of 18 December 2003 the Commission submitted to Parliament, pursuant to Articles 251(2) and 95 of the EC Treaty, 1. the proposal for a European Parliament and Council regulation on administrative cooperation in the field of excise duties and 2. the proposal for a European Parliament and Council directive amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and Council Direc ...[+++]tive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such product (COM(2003) 797 – 2003/0309(COD)) and 2003/0310(COD)).