Procedure : 2004/0072(CNS)
Document stages in plenary
Document selected : A6-0138/2005

Texts tabled :

A6-0138/2005

Debates :

PV 07/06/2005 - 16

Votes :

PV 08/06/2005 - 6.4

Texts adopted :

P6_TA(2005)0226

REPORT     *
PDF 189kWORD 166k
4.5.2005
PE 347.305v02-00 A6-0138/2005

on the proposal for a Council directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

(COM(2004)0227 – C6‑0039/2004 – 2004/0072(CNS))

Committee on Economic and Monetary Affairs

Rapporteur: Dariusz Rosati

AMENDMENTS
DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
 EXPLANATORY STATEMENT
 OPINION of the Committee on the Internal Market and Consumer Protection
 PROCEDURE

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the proposal for a Council directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

(COM(2004)0227 – C6‑0039/2004 – 2004/0072(CNS))

(Consultation procedure)

The European Parliament,

–   having regard to the Commission proposal to the Council (COM(2004)0227)(1),

–   having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6‑0039/2004),

–   having regard to Article 27 of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products(2),

–   having regard to Rule 51 of its Rules of Procedure,

–   having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on the Internal Market and Consumer Protection (A6‑0138/2005),

1.  Approves the Commission proposal as amended;

2.  Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

3.  Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

4.  Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;

5.  Instructs its President to forward its position to the Council and Commission.

Text proposed by the Commission  Amendments by Parliament

Amendment 1

RECITAL - 1 (new)

 

(-1) Even though it is now thirteen years since the period referred to in Article 14 of the EC Treaty expired, the aim stated in that Article has still not been attained in the case of tobacco, alcoholic beverages and mineral oils. Further efforts should be made in order to facilitate the free movement of products subject to excise duty and to establish an internal market in those products.

Justification

We wish to point out that the purpose of the Directive under consideration is to help bring about full harmonisation of excise duties.

Amendment 2

RECITAL 2

(2) Since then, however, although the figures for intra-Community movements of tax-paid products remain relatively low, more and more traders and private individuals are trying to interpret Articles 7 to 10 of Directive 92/12/EEC in such a way as to legitimise trade practices involving payment of excise duty in the Member State where the products are acquired. Also, the increase in the volume of commercial transactions conducted via the Internet and the abolition of duty-free sales to persons travelling within the Community have resulted in more use being made of these provisions. On the basis of the conclusions of a further survey of the national administrations and traders involved, launched in January 2002, the Commission drew up a report on the application of Articles 7 to 10 of Directive 92/12/EEC.

(2) Since then, however, although the figures for intra-Community movements of tax-paid products remain relatively low, more and more traders have tended to interpret Articles 7 to 10 of Directive 92/12/EEC in such a way as to legitimise trade practices involving payment of excise duty in the Member State where the products are acquired, and a growing number of private individuals are buying products in another Member State for their personal use and legitimately paying excise duty for them in the Member State of purchase. Also, the increase in the volume of commercial transactions conducted via the Internet and the abolition of duty-free sales to persons travelling within the Community have resulted in more use being made of these provisions. On the basis of the conclusions of a further survey of the national administrations and traders involved, launched in January 2002, the Commission drew up a report on the application of Articles 7 to 10 of Directive 92/12/EEC.

Justification

In the interests of clarification it is important to specify in the recital that the cross-border purchasing of products subject to excise duty is a rapidly-growing phenomenon, and that paying excise duty in the Member State of purchase is quite legitimate provided that the product is solely for personal use.

Amendment 3

RECITAL 6

(6) Article 7 distinguishes different situations in which excisable products already released for circulation in one Member State are held for commercial purposes in another, but does not clearly identify the person from whom excise duty is due in the Member State of destination in each of these situations. An unambiguous definition should therefore be given of the person from whom excise duty is due and the requirements to be met in the Member State of destination in each of the situations referred to.

(6) Article 7 distinguishes different situations in which excisable products already released for circulation in one Member State are held for commercial purposes in another, but does not clearly identify the person from whom excise duty is due in the Member State of destination in each of these situations. An unambiguous definition should therefore be given of the person from whom excise duty is due and the requirements to be met in the Member State of destination in each of the situations referred to, with a view to harmonising the relevant national laws in force in the Member States.

Justification

Desire to facilitate the free movement of products subject to excise duty and to create an internal market in such products.

Amendment 4

RECITAL 7

(7)In these situations the obligations of persons not established in the Member State of holding but liable for excise duty should be simplified and at the same time provision should be made for the Member States concerned to supervise the movements more effectively.

(7) In these situations the obligations of persons not established in the Member State of holding but liable for excise duty should be simplified and at the same time provision should be made for the Member States concerned to supervise the movements more effectively, with a view to creating an internal market in products subject to excise duty.

Justification

Desire to ensure that the Treaty is applied in respect of products subject to excise duty

Amendment 5

RECITAL 13

(13) The provision allowing Member States to lay down guide levels to establish whether products are held for commercial purposes or for the personal use of private individuals should be deleted. In any case an administration can never use these guide levels on their own as evidence that excisable products are being held for commercial purposes. They should therefore only be included in inspection instructions given by a national administration to its officers.

(13) The provision allowing Member States to lay down guide levels to establish whether products are held for commercial purposes or for the personal use of private individuals should be deleted. Those guide levels have too often been used as mandatory limits in some Member States and have led in practice to discrimination, which is contrary to internal market principles. They should therefore only be included in inspection instructions given by a national administration to its officers and should not be the only criterion used for classifying excisable goods as being held for the personal use of private individuals or commercial purposes.

Justification

The implementation of Directive 92/12/CE has faced many difficulties due to the guide levels listed in Article 9. Therefore it should be clear that these levels represent purely national indications, among other criteria to assess.

Amendment 6

RECITAL 14

(14) Article 9(3) should be deleted since it is not appropriate to retain a tax provision allowing Member States to derogate from the principle laid down in Article 8 in respect of the transport of mineral oils for safety reasons.

deleted

 

 

Justification

Combating 'mineral oil tourism’ poses quite a big challenge, especially in the new Member States. The Commission’s proposal seeks to reclassify mineral oils carried on atypical modes of transport as ones for private use, in which case purchases would be taxed only in the Member State of acquisition. The aim of this deletion is to prevent any relaxation of the current regime, in the interests of budgetary rectitude.

Amendment 7

ΑRTICLE 1, POINT 3, ITEM Β

Article 9, paragraph 2 (Directive 92/12/ΕEC)

b) paragraph 2 is replaced by the following:

 

‘2. To determine whether the products referred to in Article 8 are intended for commercial purposes, Member States shall take account of the following:

b) paragraph 2 is replaced by the following:

 

‘2. The products referred to in Article 8 shall be deemed to have been purchased by private individuals for personal use, unless it can be proven that they are intended for commercial purposes, taking account of the following:

a) the commercial status of the holder of the products and his reasons for holding them;

a) the commercial status of the holder of the products and his reasons for holding them;

b) the place where the products are located or, if appropriate, the mode of transport used;

b) the place where the products are located or, if appropriate, the mode of transport used;

c) any document relating to the products;

c) any document relating to the products;

d) the nature of the products;

d) the nature of the products;

e) the quantity of the products.’

e) the quantity of the products.

 

The Commission shall review and assess the guide levels previously in force used as guidelinesby national competent authorities in their task of evaluating the commercial or non-commercial nature of products.

 

 

(1)

Not yet published in OJ.

(2)

OJ L 76, 23.3.1992, p. 1. Directive as last amended by Directive 2004/106/EC (OJ L 359, 4.12.2004, p. 30).


EXPLANATORY STATEMENT

1. General considerations

The levying of excise duties, and their regulation at Community level, affect the volume of trade within the European Union, the functioning of its Single Market itself, and last, but not least, the budgets of the member States and, indirectly, that of the Union itself. It may also be instrumental in achieving other important policy goals such as health policy. With Council Directive 92/12/EEC now in its thirteenth year, it seemed high time to adapt it to the evolution which the market for excisable goods has undergone in the meantime, in particularly to respond to considerable development of distance sales.

In view of the elements referred to above, your Rapporteur is of the opinion that any attempt at modernising existing EU rules on excise duties ought to meet the following four criteria:

1)   the new rules should follow the logic of the internal market concept, i.e. they should

      remove obstacles without causing any new discriminations or barriers in trade;

    2)   they should make procedures easier, cheaper and more transparent for retailers and

consumers;

    3)   they should not cause shocks to national tax revenues and due consideration must be

given to the legitimate concern of Member States to secure appropriate budgetary incomes from excise duty; and

4)   in cases when individual Member States consider it necessary, they should also reflect

      national health care policies.

Having reviewed the Commission's proposal along those lines, your Rapporteur can confirm that it meets the above criteria and is going to provide real improvement to the current situation. Based on ten years' observation of the relevant markets and extensive feedback from all stakeholders, the proposal reflects and balances the respective interests of Member States, companies and private individuals.

The European Parliament should therefore welcome the European Commission's proposal, which aims at improving Community law in this field. At the same time, one may voice regret at the fact that on an important matter such as this, the Parliament still only enjoys the right of consultation.

It should be noted however that despite the proposed simplifications and improvements, the trade of excisable products remains overregulated, subject to burdensome administrative procedures and still requires extensive control due to the widely diverging rates of excise duties. In this context, it appears to your Rapporteur that a gradual harmonisation of excise duty within the European Union at medium term would indeed be the best remedy to such a situation and he would support the Commission in its future attempts to narrow the existing gap between rates at EU level. Considering the unanimity procedure, your rapporteur can only encourage Member States to consider the efficiency of the internal market from this point of view.

2. Analysis

The Commission's proposal under consideration modifies Articles 7 to 10 of Directive 92/12/EEC, in order to streamline the surveillance procedures for the movement of goods subject to excise duties, and to adapt them to the distance sale phenomenon.

In Article 7, the changes introduced provide a welcome clarification of the rule, i.e. on goods intended for commercial use, excise duty is to be paid in the country of destination, while on goods purchased for private use, excise duty is to be paid in the country of consumption. Greater flexibility is also allowed in determining the excise debtor, essentially on practical grounds. Exceptions are however included for goods held on aircraft and vessels crossing the territories of two Member States and not offered for sale in one of them.

New wording inserted into Article 8 opens up the scope of the Directive to distance sales, stating that movement of excisable goods intended for private use may be carried out "on behalf" of the purchasing individual as well as by that individual himself. This specifically applies to gifts as well as to distance sales, and has to be considered as a timely updating of the Directive. The general provision for goods purchased for private use foresees the payment of excise duty in the country of consumption. An exception is made, however, for tobacco products, as Member States' options of implementing health policy objectives through tax measures, as provided for in the Treaty, would otherwise be jeopardised. Therefore the excise duty to be paid for these products is due in the country of destination.

The proposed modification of Article 9 of the Directive has given rise to much debate in Council, as the Commission proposes nothing less than to abolish the "indicative limits" used by Member State authorities to determine whether excisable goods are indeed intended for private use or for commercial purposes. In practice, these guide levels have lost their indicative nature and are being applied like mandatory limits by several Member States' customs administrations. The Commission therefore preferred to delete them altogether, and merely include the quantity of goods carried among a number of criteria which the authorities must assess. In its new form, Article 9(2) of the Directive nevertheless leaves wide discretionary powers to Member States' authorities when assessing "suspect" shipments. Your Rapporteur therefore felt it necessary to suggest amendments here, aimed at clarifying the presumption of innocence and the burden of proof.

Modifications to Article 10 essentially flow from the concept introduced in Article 8, adapting the various definitions and concepts to cover distance sales, as well as eliminating ambiguities about "tax representatives" and simplifying the procedure, and incorporating experience gained in a pilot project run by France and Belgium.

3. Conclusion

Your rapporteur welcomes and supports the Commission's proposal aiming at facilitating cross-border trade of excisable goods in the EU. The proposal tackles the issue of e-commerce and distance sales which have recently dramatically increased, as well as discriminatory situations based on guide levels inadequately used by customs authorities. The freedom of movements for these goods will become more and more a reality for European citizens. In addition, the proposed text simplifies administrative procedures and clarifies the regime applicable for non-commercial use of goods. Therefore, your rapporteur can only stress the importance of the proposal in the perspective of a longer-term gradual harmonisation of excise duty rates.

Your rapporteur would like to welcome also the approach of the Commission based on a survey (2002) of the national administrations and traders involved in the intra-Community movement of excisable products. This procedure is an excellent way to assess the impact of legislation at the enforcement level and should be promoted in every possible case. Therefore your rapporteur encourages the Commission to keep this approach when assessing the impact and success of the modifications introduced. Within five years after the entry into force of this directive, the Commission should provide the European Parliament with an impact assessment of the modified legislation on customs administrations, traders, individual customers purchasing in a country different from their home country and on national revenues of Member States. The outcome of this evaluation should be used as a basis for further improvements in the internal market functioning.


OPINION of the Committee on the Internal Market and Consumer Protection (22.3.2005)

for the Committee on Economic and Monetary Affairs

on the proposal for a Council Directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

(COM(2004)0227 – C6-0039/2004 – 2004/0072(CNS))

Draftsman: Jacques Toubon

SHORT JUSTIFICATION

Owing to the historical and cultural differences between the Member States, the latter have always applied very different systems and rates in respect of products subject to excise duty - a state of affairs which predates the advent of the internal market.

In order to remedy this situation, an agreement was reached in the form of Council Directive 92/12/EEC of 25 February 1992, the purpose of which was to harmonise the general arrangements for products subject to excise duty(1) and the holding, movement and monitoring of such products. It should be borne in mind that the choice of products made subject to excise duty is based on public-health, environmental-protection and energy-saving considerations. Pursuant to the above arrangements it was possible for goods to move without attracting excise duty and without being subject to checks at Community borders. The principle followed was that of taxation in the country of consumption.

Pursuant to Article 27 of Council Directive 92/12/EEC the Council - acting unanimously on the basis of a Commission report - was to re-examine Articles 7 to 10 of the Directive by 1 January 1997 and would where appropriate adopt any necessary amendments. Although re-examining the articles in question has taken much longer than expected, the task is now under way.

Your rapporteur would point out here that Parliament is still not involved in such revision under the codecision procedure and that unanimity is still required within the Council on matters relating to direct and indirect taxation. In keeping with its advisory role, Parliament must, however, attach the utmost importance to the matter, which bestraddles two principles: the internal market and the protection of public health.

The proposed amendments under consideration cover commercial transactions, sales to private individuals and distance selling. The purpose of the amendments is to clarify, simplify and harmonise the provisions applicable to intra-Community movements where excise duty on the products concerned has already been paid in a Member State and to liberalise such movements (in order to enable Europe's consumers to derive full benefit from the internal market) whilst safeguarding the Member States' tax revenues. The tax arrangements applicable to intra-Community movements of this nature depend upon the purpose of such movements (i.e. whether they are commercial ones or not).

The most important changes brought about by the revision are:

As regards the transport for commercial purposes of products subject to excise duty (Article 7)

In order to clarify the rules applicable in the case of products subject to excise duty and acquired by private individuals, transported by them or on their behalf but intended for purposes other than their own, it is proposed that it should be clearly stated that the excise duty is to be paid in the Member State of destination. A legal framework is therefore created whereby the Member States are able to levy the excise duty from the persons to whom the intra-Community movements relate (Article 7(3)) and provisions are laid down in order to enable the excise duty initially paid in the Member State of acquisition to be reimbursed following payment of the excise in the Member State of destination (Article 7(6) and Article 10(4)). For this purpose it will be possible for a simplified accompanying document to be used.

As regards the transport for non-commercial purposes of products subject to excise duty (Article 8)

The text proposes liberalisation and simplification of the system applied to distance purchases made by private individuals, so as to relieve the latter of the requirement imposed on them to transport personally the goods which they have acquired: the goods may be transported by a third party. All movements of products intended for a private individual's own needs which are carried out by or on behalf of a private individual will be subject solely to taxation in the Member State of acquisition. This change will therefore apply to the three categories of products concerned - i.e. mineral oils, alcoholic products and tobacco products. Furthermore, the same rule will also apply to items sent from one private individual to another (gifts).

However, an exception to this general principle is to be made in the case of tobacco products which are transported by a third party on behalf of a private individual. Although the text is not very clear, it may be supposed that such products will be taxed in the Member State of destination. It is highly likely that certain Member States would like the new general principle to apply to tobacco products as well.

Since mineral oils rarely circulate for commercial purposes, it is obvious that the amendments as formulated will mainly affect alcoholic beverages. Although no impact assessment has been carried out into the economic implications of such liberalisation, the Commission is not expecting any explosive increase in the type of transaction concerned.

Furthermore, the 'indicative optional limits' (Article 9) (namely 800 cigarettes, 10 litres of spirits, 90 litres of wine and 110 litres of beer) are removed. Those limits used to constitute a possible basis for distinguishing between products intended for private use and those intended for commercial purposes. Certain Member States often interpreted them highly restrictively and some governments (contrary to the Commission proposal) would therefore like to see the indicative limits converted into formal ceilings.

To those who would argue that removing the limits could undermine anti-smuggling activities, your rapporteur would point out that such removal does not alter the principle whereby only products acquired and transported by a private individual for his or her own needs are not subject to excise duty in the Member State of destination. Hence there is nothing to prevent a Member State from using the indicative limits as part of its national control system. Smoking and alcoholism should be combated through rate harmonisation and not by means of restrictions on the free movement of goods which would contravene the very principles upon which the internal market is based.

As regards the new Articles 10a, 10b and 10c relating to the arrangements applicable to losses and missing goods and to infringements detected in the course of the intra-Community movement of products which have already been released for consumption in a Member State, your rapporteur sees no major drawback, although he might possibly propose that a 'one-stop' system similar to the one set up for VAT be established.

The trickiest issue arising in the implementation of Directive 92/12/EEC is undoubtedly how to define 'personal use'. The amendments tabled aim to clarify this definition.

AMENDMENTS

The Committee on the Internal Market and Consumer Protection calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following amendments in its report.

Text proposed by the Commission  Amendments by Parliament

Amendment 1

RECITAL - 1 (new)

 

(-1) Even though it is now thirteen years since the period referred to in Article 14 of the EC Treaty expired, the aim which is stated in that article has still not been achieved in the case of tobacco, alcoholic beverages and mineral oils; further efforts should be made in order to facilitate the free movement of products subject to excise duty and to establish an internal market in those products.

Or. fr

Justification

We wish to point out that the purpose of the Directive under consideration is to help bring about full harmonisation of excise duties.

Amendment 2

RECITAL 4

(4) The concept of 'commercial purposes' should be defined as 'purposes other than personal use by private individuals' to make clear that the principle of charging excise duties on products already released for consumption in one Member State but held for commercial purposes in another, as well as the associated procedures, apply fully to products held by private individuals for purposes other than their personal use.

(4) The concept of 'commercial purposes' should be defined as 'purposes other than personal use by private individuals' to make clear that the principle of charging excise duties on products already released for consumption in one Member State but held for commercial purposes in another, as well as the associated procedures, apply fully to products held by private individuals for purposes other than their personal use. 'Personal use' means the purchase of products in small quantities to be used for purely private purposes.

Or. fr

Justification

Defining 'personal use' is undoubtedly the most delicate issue relating to the implementation of Directive 92/12/EEC. Pursuant to that concept, individuals will not be able to cite their own needs as justification for transporting large quantities of products which are actually intended for commercial purposes (generally speaking, cigarettes and alcoholic beverages to be sold unofficially in night-time establishments which do not record such sales in their turnover figures).

Amendment 3

RECITAL 6

(6) Article 7 distinguishes different situations in which excisable products already released for circulation in one Member State are held for commercial purposes in another, but does not clearly identify the person from whom excise duty is due in the Member State of destination in each of these situations. An unambiguous definition should therefore be given of the person from whom excise duty is due and the requirements to be met in the Member State of destination in each of the situations referred to.

(6) Article 7 distinguishes different situations in which excisable products already released for circulation in one Member State are held for commercial purposes in another, but does not clearly identify the person from whom excise duty is due in the Member State of destination in each of these situations. An unambiguous definition should therefore be given of the person from whom excise duty is due and the requirements to be met in the Member State of destination in each of the situations referred to, with a view to harmonisation of the relevant internal laws in force in the Member States.

Or. fr

Justification

Desire to facilitate the free movement of products subject to excise duty and to create an internal market in such products.

Amendment 4

RECITAL 7

(7)In these situations the obligations of persons not established in the Member State of holding but liable for excise duty should be simplified and at the same time provision should be made for the Member States concerned to supervise the movements more effectively.

(7) In these situations the obligations of persons not established in the Member State of holding but liable for excise duty should be simplified and at the same time provision should be made for the Member States concerned to supervise the movements more effectively, with a view to creating an internal market in products subject to excise duty.

Or. fr

Justification

Desire to ensure that the Treaty is applied in respect of products subject to excise duty

Amendment 5

ARTICLE 1, POINT 1

Article 7, paragraph 1, second subparagraph (Directive 92/12/EEC)

'Commercial purposes' shall be deemed to be all purposes other than personal use by private individuals.

'Commercial purposes' shall be deemed to be all purposes other than personal use by private individuals. 'Personal use' means the purchase of products in small quantities to be used for purely private purposes.

Or. fr

Justification

Defining 'personal use' is undoubtedly the most delicate issue relating to the implementation of Directive 92/12/EEC. Pursuant to that concept, individuals will not be able to cite their own needs as justification for transporting large quantities of products which are actually intended for commercial purposes (generally speaking, cigarettes and alcoholic beverages to be sold unofficially in night-time establishments which do not record such sales in their turnover figures).

Amendment 6

ARTICLE 1, POINT 2

Article 8, first subparagraph (Directive 92/12/EEC)

Excise duty on products acquired by private individuals for personal use and transported from one Member State to another by them shall be charged in the Member State in which the products are acquired.

Excise duty on products acquired by private individuals for personal use (i.e. to be used for private purposes in small quantities) and transported from one Member State to another by them shall be charged in the Member State in which the products are acquired.

Or. fr

Justification

This is a coordination amendment. The statement in Article 8 that use must be for private purposes in small quantities follows on logically the wording proposed for Article 7.

PROCEDURE

Title

Proposal for a Council Directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

References

(COM(2004)0227 – C6‑0039/2004 – 2004/0072(CNS))

Committee responsible

ECON

Committee asked for its opinion
  Date announced in plenary

IMCO
15.9.2004

Enhanced cooperation

No

Draftsman
  Date appointed

Jacques Toubon

31.8.2004

Discussed in committee

1.2.2005

2.2.2005

15.3.2005

 

 

Date amendments adopted

16.3.2005

Result of final vote

for:

against:

abstentions:

29

1

0

Members present for the final vote

Charlotte Cederschiöld, Bert Doorn, Mia De Vits, Janelly Fourtou, Evelyne Gebhardt, Małgorzata Handzlik, Malcolm Harbour, Christopher Heaton-Harris, Anna Hedh, Edit Herczog, Anneli Jäätteenmäki, Henrik Dam Kristensen, Alexander Lambsdorff, Kurt Lechner, Lasse Lehtinen, Manuel Medina Ortega, Zita Pleštinská, Zuzana Roithová, Luisa Fernanda Rudi Ubeda, Andreas Schwab, Heide Rühle, József Szájer, Jacques Toubon, Barbara Weiler, Phillip Whitehead

Substitutes present for the final vote

Jean-Claude Fruteau (for Arlene McCarthy), Benoît Hamon (for Béatrice Patrie), Bogusław Liberadzki (for Mercedes Bresso), Joseph Muscat (for Bernadette Vergnaud) Alexander Stubb (for Joachim Wuermeling),

Substitutes under Rule 178(2) present for the final vote

 

(1)

Manufactured tobaccos, mineral oils and alcoholic beverages.


PROCEDURE

Title

Proposal for a Council directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding movement and monitoring of such products

References

COM(2004)0227 – C6-0039/2004 – 2004/0072(CNS)

Legal basis

Article 93EC

Basis in Rules of Procedure

Rule 51

Date of consulting Parliament

24.5.2004

Committee responsible
  Date announced in plenary

ECON
15.9.2004

Committee(s) asked for opinion(s)
  Date announced in plenary

IMCO
15.9..2004

 

 

 

 

Not delivering opinion(s)
  Date of decision

 

 

 

 

 

Enhanced cooperation
  Date announced in plenary

 

 

 

 

 

Rapporteur(s)
  Date appointed

Dariusz Rosati
13.9.2004

 

Previous rapporteur(s)

 

 

Simplified procedure
  Date of decision

 

Legal basis disputed
  Date of JURI opinion

 

 

 

Financial endowment amended
  Date of BUDG opinion

 

 

 

European Economic and Social Committee consulted
  Date of decision in plenary

 

Committee of the Regions consulted
  Date of decision in plenary


Discussed in committee

14.3.2005

0.0.0000

0.0.0000

 

 

Date adopted

26.4.2005

Result of final vote

for:

against:

abstentions:

30

3

1

Members present for the final vote

Zsolt László Becsey, Pervenche Berès, Udo Bullmann, Ieke van den Burg, Paolo Cirino Pomicino, Jan Christian Ehler, Elisa Ferreira, Jean-Paul Gauzès, Robert Goebbels, Karsten Friedrich Hoppenstedt, Ian Hudghton, Sophia in 't Veld, Othmar Karas, Piia-Noora Kauppi, Wolf Klinz, Kurt Joachim Lauk, Astrid Lulling, John Purvis, Alexander Radwan, Dariusz Rosati, Eoin Ryan, Antolín Sánchez Presedo, Peter Skinner, Margarita Starkevičiūtė, Sahra Wagenknecht, Lars Wohlin

Substitutes present for the final vote

Mia De Vits, Harald Ettl, Anna Ibrisagic, Ona Juknevičienė, Thomas Mann, Antonis Samaras, Charles Tannock, Corien Wortmann-Kool

Substitutes under Rule 178(2) present for the final vote

 

Date tabled – A[6

4.5.2005

A6-0138/2005

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