REPORT on the proposal for a Council regulation amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic register

11.9.2018 - (COM(2018)0349 – C8‑0371/2018 – 2018/0181(CNS)) - *

Committee on Economic and Monetary Affairs
Rapporteur: Ivana Maletić
(Simplified procedure – Rule 50(1) of the Rules of Procedure)

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the proposal for a Council regulation amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic register

(COM(2018)0349 – C8‑0371/2018 – 2018/0181(CNS))

(Special legislative procedure – consultation)

The European Parliament,

–  having regard to the Commission proposal to the Council (COM(2018)0349),

–  having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8‑0371/2018),

–  having regard to Rule 78c of its Rules of Procedure,

–  having regard to the report of the Committee on Economic and Monetary Affairs (A8-0285/2018),

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

The Proposal for a Council Regulation amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic register lays down the legal basis for administrative cooperation between Member States.

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/EC 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/EC. The current proposal implements this requirement into Regulation (EU) No 389/2012.

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/EC. In the absence of that proposal, the full automation of movements of goods released for consumption will not be possible. Moreover, 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.

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.

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/EC, the authorised warehouse keeper and the registered consignor may omit the destination field. Currently, in Regulation (EU) No 389/2012 the central register includes such information concerning the empty destination field only in case of an authorised warehouse keeper.

PROCEDURE – COMMITTEE RESPONSIBLE

Title	Administrative cooperation in the field of excise duties as regards the content of electronic register
References	COM(2018)0349 – C8-0371/2018 – 2018/0181(CNS)
Date of consulting Parliament	12.7.2018
Committee responsible        Date announced in plenary	ECON 10.9.2018
Rapporteurs        Date appointed	Ivana Maletić 20.6.2018
Simplified procedure - date of decision	29.8.2018
Discussed in committee	29.8.2018
Date adopted	7.9.2018
Date tabled	11.9.2018