Explanatory Memorandum to COM(2018)349 - Amendment of Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic register - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2018)349 - Amendment of Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content ... |
|---|---|
| source | COM(2018)349  |
| date | 25-05-2018 |
1. CONTEXTOFTHEPROPOSAL
• Reasons for and objectives of the proposal
Council Regulation (EU) n° 389/20121 lays down the legal basis for administrative cooperation between Member States.
This proposal accompanies the proposal for a Council Directive laying down the general arrangement for excise duty with regards to Chapter V of Council Directive XXX/EC2. This concerns the automation of the supervision of movements of excise goods which have been released for consumption in one Member State and that are being moved to another Member State in order to be delivered for commercial purposes in that other Member State.
The new arrangements will require the registration of economic operators moving goods under Chapter V of Directive XXX/EC3 in the register of economic operators that is currently restricted to economic operators who make use of the arrangements in Chapters III and IV of Directive XXX/EC4. The current proposal implements this requirement into Regulation (EU) n° 389/2012.
• Consistency with existing policy provisions in the policy area
The proposal is linked with the recast of Council Directive 2008/118/EC.
• Consistency with other Union policies
Not applicable.
2. LEGALBASIS, SUBSIDIARITYAND PROPORTIONALITY
• Legal basis
The proposal is based on Article 113 of the Treaty on the Functioning of the European Union (TFEU). This article provides for the Council, acting unanimously in accordance with the special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, to adopt provisions for the harmonisation of Member States' rules in the area of indirect taxation.
• Subsidiarity (for non-exclusive competence)
The subsidiarity principle applies insofar as the proposal does not fall under the exclusive competence of the European Union.
The objectives of the proposal cannot be sufficiently achieved by the Member States and can be better achieved at European Union level. Existing national registration procedures vary widely and are not suitable as a basis for automation of these procedures.
• Proportionality
The proposed amendment does not go beyond what is necessary to address the issues at stake and, in that way, to achieve the Treaty's objectives of a proper and effective functioning of the Internal Market.
OJ L 121, 2.5.2012, p. 1 COM(2018) 346 COM(2018) 346
2
3
4
This proposal complies with the principles of proportionality as set out in Article 5, paragraph 4 of the Treaty on the European Union.
The objective of the proposal is to introduce the obligation of registration of economic operators moving goods under Chapter V, section 2 of Directive XXX/EC5. In the absence of that proposal the full automation of movements of goods released for consumption will not be possible.
• Choice of the instrument
Council Regulation.
3. RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER
ANDIMPACTASSESSMENTS
• Ex-post evaluations/fitness checks of existing legislation
Directive 2008/118/EC was evaluated and the proposal for a Council Directive laying down the general arrangement for excise duty is built on this evaluation and the Commission Report to the Council and the European Parliament 'on the implementation and evaluation of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty' from 21/04/2017 (COM(2017) 184 final). The report stressed the need for further automation and this proposal only concerns a minor adaptation reflecting this policy option.
Stakeholder
consultations
Stakeholder consultations took place in the context of the revision of Council Directive 2008/118/EC.
• Impact assessment
No separate impact assessment was necessary as the policy choice of further automation is underpinned by the impact assessment for the recast of Directive 2008/118/EC.
• Regulatory fitness and simplification
The evaluation of Directive 2008/118/EC was carried out within the framework of the Commission’s REFIT programme.
• Fundamental rights
This proposal respects the fundamental rights, particularly the right to privacy though the existing provision on data protection contained in Regulation (EU) No 389/2012.
4. BUDGETARYIMPLICATIONS
Any financial impact relating to the introduction of Phase 4 of EMCS results from Decision XXX/EC6. The budgetary impact of the central development and operation of an extended new service will be covered by the FISCALIS budget within the appropriations already foreseen in the official financial programming. No additional resources will be required from the EU budget. Moreover, this initiative does not intend to prejudge the Commission's proposal on the next Multiannual Financial Framework.
COM(2018) 346
5
6
5. OTHERELEMENTS
• Implementation plans and monitoring, evaluation and reporting arrangements
Not applicable.
• Explanatory documents (for directives)
No explanatory documents on the transposition of the provisions of this proposal are considered necessary.
• Detailed explanation of the specific provisions of the proposal
The proposal amends the scope of Article 19 of the Regulation to include two new categories of economic operators: certified consignors, who are registered as consignors for excise goods that have already been released for consumption and certified consignees who are registered as consignees for excise goods that have already been released for consumption. An authorised warehousekeepers and registered consignors will have possibility to act as certified consignors, and authorised warehousekeepers and registered consignees as certified consignees. The competent authorities of the Member State will have to be informed about that fact and this information should as well be included in the register.
Additionally, according to the proposal, the electronic register will include information concerning the registered consignor's right to leave empty the destination fields in the draft electronic administrative document when moving energy products under duty suspension arrangement by sea or inland waterways. Under Article 23 of Directive XXX/EC7 the authorised warehouse keeper and the registered consignor may omit the destination field. Currently, in Regulation (EU) n° 389/2012 the central register includes such information concerning the empty destination field only in case of an authorised warehouse keeper.