Commission Implementing Regulation (EU) 2015/272 of 19 February 2015 amending Implementing Regulation (EU) No 612/2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties
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Address https://gelex.eu/eli/EU/regulation/2015/272@2015-02-19/en
Contents
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to 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, and in particular Article 22 thereof,
Whereas:
(1) Registered consignees or authorised warehouse keepers should be prevented from claiming falsely that they have been authorised under Article 17(2) of Council Directive 2008/118/EC to have excise goods moved to a place of direct delivery under a duty suspension arrangement.
(2) Registered consignors and authorised warehouse keepers should therefore be able to verify, via the central register referred to in Article 19(4) of Regulation (EU) No 389/2012, whether registered consignees or authorised warehouse keepers have obtained such authorisation.
(3) Commission Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly.
(4) It is necessary to provide for a sufficient period of time to allow the Commission to implement changes in the register of economic operators and tax warehouses referred to in Article 19(1) of Regulation (EU) No 389/2012.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,
HAS ADOPTED THIS REGULATION:
Article 1(iv)
In point (a) of Article 6(3) of Implementing Regulation (EU) No 612/2013, the following point (iv) is added: information on the operator role code indicating whether a registered consignee or an authorised warehouse keeper is authorised under Article 17(2) of Directive 2008/118/EC to have excise goods moved to a place of direct delivery (data group 2.3 set out in Table 2 of Annex I).
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 March 2015.
This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 19 February 2015. For the Commission The President Jean-Claude Juncker