REPORT on the proposal for a Council decision authorising Portugal to apply a reduced rate of excise duty in the autonomous region of Madeira on locally produced and consumed rum and liqueurs and in the autonomous region of the Azores on locally produced and consumed liqueurs and eaux-de-vie

    2.4.2014 - (COM(2014)0117 – C7‑0104/2014 – 2014/0064(CNS)) - *

    Committee on Regional Development
    Rapporteur: Danuta Maria Hübner
    (Simplified procedure - Rule 46(1) of the Rules of Procedure)

    Procedure : 2014/0064(CNS)
    Document stages in plenary
    Document selected :  
    A7-0262/2014
    Texts tabled :
    A7-0262/2014
    Debates :
    Texts adopted :

    DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

    on the proposal for a Council decision authorising Portugal to apply a reduced rate of excise duty in the autonomous region of Madeira on locally produced and consumed rum and liqueurs and in the autonomous region of the Azores on locally produced and consumed liqueurs and eaux-de-vie

    (COM(2014)0117 – C7‑0104/2014 – 2014/0064(CNS))

    (Special legislative procedure – consultation)

    The European Parliament,

    –       having regard to the Commission proposal to the Council (COM(2014)0117),

    –       having regard to Article 349 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7‑0104/2014),

    –       having regard to Rules 55 and 46(1) of its Rules of Procedure,

    –       having regard to the report of the Committee on Regional Development (A7-0262/2014),

    1.      Approves the Commission proposal;

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

    3.      Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;

    4.      Instructs its President to forward its position to the Council, the Commission and the national parliaments.

    EXPLANATORY STATEMENT

    According to the Commission proposal explanatory memorandum, Council Decision 2009/831/EC of 10 November 2009, adopted on the basis of Article 299(2) of the EC Treaty (now Article 349 TFEU), authorised Portugal, up to 31 December 2013, to apply a reduced rate of excise duty in the outermost regions of Madeira and Azores on locally produced and consumed rum and liqueurs, and on locally produced and consumed liqueurs and eaux-de-vie, respectively, on the grounds of the small size, fragmented nature and low mechanisation of agricultural holdings, and in order to compensate for the additional costs incurred in the transport of raw material and installation of equipment in those remote insular regions.

    Under that Decision, Portugal could apply to those products a rate of excise duty lower than the full rate on alcohol laid down in Article 3 of Council Directive 92/84/EC, and lower than the minimum rate of excise duty on alcohol set by this Directive but not more than 75% lower than the standard national excise duty on alcohol.

    Portugal has requested the renewal of this authorisation until 31 December 2020, and the Commission has found the renewal to be justified in order to avoid endangering the development of those outermost regions, while not distorting competition in the internal market, considering the tax advantage to be limited to what is necessary to offset additional costs.

    Given that this measure is intended at continuing to stimulate economic activity in outermost regions, and does not have a distortive effect on the internal market, the Chair proposes that this proposal be adopted without amendment, in accordance with Rule 46 of the Rules of Procedure.

    PROCEDURE

    Title

    Authorisation for Portugal to apply a reduced rate of excise duty in the autonomous region of Madeira on locally produced and consumed rum and liqueurs and in the autonomous region of the Azores on locally produced and consumed liqueurs and eaux-de-vie

    References

    COM(2014)0117 – C7-0104/2014 – 2014/0064(CNS)

    Date of consulting Parliament

    13.3.2014

     

     

     

    Committee responsible

           Date announced in plenary

    REGI

     

     

     

     

    Committee(s) asked for opinion(s)

           Date announced in plenary

    ECON

     

    AGRI

     

     

     

    Not delivering opinions

           Date of decision

    ECON

    1.4.2014

    AGRI

    17.3.2014

     

     

    Rapporteur(s)

           Date appointed

    Danuta Maria Hübner

    1.4.2014

     

     

     

    Simplified procedure - date of decision

    1.4.2014

    Date adopted

    1.4.2014

     

     

     

    Date tabled

    2.4.2014