Diario Oficial de la Unión Europea del 6/2/2023 - Sección Legislación
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Source: Diario Oficial de la Unión Europea - Sección Legislación
EN
6.2.2023
Official Journal of the European Union
L 34/1
I
Legislative acts
REGULATIONS
COUNCIL REGULATION EU 2023/246
of 30 January 2023
amending Regulation EU No 389/2012 as regards the exchange of information maintained in the electronic registers concerning economic operators who move excise goods between Member States for commercial purposes
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the European Parliament 1, Having regard to the opinion of the European Economic and Social Committee 2, Acting in accordance with a special legislative procedure, Whereas:
1
According to Article 36 of Council Directive EU 2020/262 3, the movement of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes is to take place under cover of an electronic simplified administrative document. That Directive thus extends the use of the computerised system set out in Decision EU
2020/263 of the European Parliament and of the Council 4 for monitoring the movement of excise goods, which is used to monitor movements of excise goods under duty suspension arrangements, to the monitoring of excise 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 for commercial purposes. That extension of the use of the computerised system is to start to apply on 13 February 2023.
2
In order to reflect that extension of the use of the computerised system, it is necessary to extend the scope of Article 151, point d, Article 194, first subparagraph, and Article 201 of Council Regulation EU No 389/2012 5 to all excise goods concerned, irrespective of whether a duty suspension arrangement has occurred.
1 Opinion of 13 December 2022 not yet published in the Official Journal.
2 Opinion of 14 December 2022 not yet published in the Official Journal.
3 Council Directive EU 2020/262 of 19 December 2019 laying down the general arrangements for excise duty OJ L 58, 27.2.2020, p. 4.
4 Decision EU 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods OJ L 58, 27.2.2020, p. 43.
5 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, p. 1.
