Explanatory Memorandum to COM(2018)341 - Computerising the movement and surveillance of excise goods (recast) - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2018)341 - Computerising the movement and surveillance of excise goods (recast). |
|---|---|
| source | COM(2018)341  |
| date | 25-05-2018 |
1. CONTEXTOFTHEPROPOSAL
• Reasons for and objectives of the proposal
This proposal accompanies the proposal for a Council Directive laying down the general arrangement for excise duty as regards the automation of the procedure for movements of excise goods which have been released for consumption in the territory of one Member State and that are moved to the territory of another Member State in order to be delivered for commercial purposes in that other Member State.
Decision No 1152/2003/EC is the founding decision for the computerised system (Excise Movement and Control System – EMCS). At the moment it covers only movements of excise goods under excise duty suspension. In order to allow the automation of the procedure for the movement of excise goods which have been released for consumption in the territory of one Member State and moved to the territory of another Member State in order to be delivered for commercial purposes in that other Member State, the Decision has to be modified. However, since most provisions of the Decisions are affected by such modification, the Decision should be recast in the interests of clarity.
• Consistency with existing policy provisions in the policy area
The proposal is linked to 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 114 of the Treaty on the Functioning of the European Union (TFEU). This article provides that the European Parliament and the Council shall, acting in accordance with the ordinary legislative procedure and after consulting the Economic and Social Committee, adopt the measures for the approximation of the provisions laid down by law, regulation or administrative action in Member States which have as their object the establishment and functioning of the internal market.
• 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 Union level.
• Proportionality
The proposed recast 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.
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 extend the Excise Movement and Control System to intra EU movements of excise goods that are released for consumption, in order to simplify the procedure and allow for proper monitoring of such movements, and to provide a base for the governance of further automations of processes defined by Union excise legislation, where such automation is considered beneficial. In the absence of this proposal the coordinated planning of the automation of the intra EU movement of excise goods that are released for consumption will not be possible.
• Choice of the instrument
The choice of instrument is fully in line with the current legal act in force. Since the proposal is a recast of Decision No 1152/2003/EC it must be a proposal for a Decision.
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 an 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. In April 2017 the Commission submitted a report to the Council and the European Parliament on the implementation and evaluation of Council Directive 2008/118/EC.
• Fundamental rights
Not applicable.
4. BUDGETARYIMPLICATIONS
The funding of the central project 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.
The estimation of costs for administrations and economic operators are included in the impact assessment prepared for the recast of Directive 2008/118/EC.
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
Decision No 1152/2003/EC is the founding decision for the computerised system (Excise Movement and Control System – EMCS). At the moment it covers only movements of excise goods under excise duty suspension. In order to allow the automation of the procedure for the movement of excise goods which have been released for consumption in the territory of one Member State and moved to the territory of another Member State in order to be delivered for commercial purposes in that other Member State, the Decision has to be modified.
Most of provisions of the Decision are affected by the modifications in order to have a wording of Decision more general which could give a possibility of automation of any procedure used for movements and surveillance of excisable goods. Some of the wording has to be deleted as it contains references to the outdated legislation or it lost its meaning (due to the fact that the computerised system for duty suspension procedure is in operation since 2010). Therefore Articles 1 to 14 are modified as proposed in the recast of Decision.
I* 1152/2003/EC (adapted)