Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate

• Published date: 11 January 1996
• Official Gazette Publication: Gazzetta ufficiale delle Comunità europee, L 8, 11 gennaio 1996,Diario Oficial de las Comunidades Europeas, L 8, 11 de enero de 1996,Journal officiel des Communautés européennes, L 8, 11 janvier 1996

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Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate

Official Journal L 008 , 11/01/1996 P. 0011 - 0015

COMMISSION REGULATION (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to 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 (1), as last amended by Directive 94/74/EC (2), and in particular Article 23 (1a) thereof,

Whereas Member States are to exempt from excise duty products subject to excise duty delivered to the armed forces and organizations referred to in Article 23 (1) of Directive 92/12/EEC;

Whereas in accordance with Article 23 (1a) of Directive 92/12/EEC, the armed forces and organizations referred to in Article 23 (1) are to be authorized to receive products from other Member States under excise-duty suspension arrangements under cover of an accompanying document, provided that the document is accompanied by an exemption certificate; whereas it is necessary to establish the form and content of the exemption certificate;

Whereas Member States should be allowed to extend the provisions of this Regulation to other fields of indirect taxation;

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duties,

HAS ADOPTED THIS REGULATION:

Article 1

The document set out in the Annex shall be used as the exemption certificate within the meaning of Article 23 (1a) of Directive 92/12/EEC, subject to the explanatory notes set out in the Annex.

Article 2

Member States may adapt the exemption certificate referred to in Article 1 to cover other fields of indirect taxation and to ensure that the exemption is compatible with conditions and limitations for the grant of exemptions in their national law.

Article 3

A Member State wishing to adapt the exemption certificate shall inform the Commission and shall also provide the Commission with all relevant or necessary information. The Commission shall inform the other Member States.

Article 4

The exemption certificate shall be drawn up in duplicate:

- one copy to be kept by the consignor,

- one copy to accompany the administrative accompanying...