Commission Regulation (EEC) No 2225/93 of 27 July 1993 amending Regulation (EEC) No 2719/92 on the accompanying administrative document for the movement under duty- suspension arrangements of products subject to excise duty

• Published date: 07 August 1993
• Subject Matter: Taxation
• Official Gazette Publication: Official Journal of the European Communities, L 198, 7 August 1993

|

31993R2225

Commission Regulation (EEC) No 2225/93 of 27 July 1993 amending Regulation (EEC) No 2719/92 on the accompanying administrative document for the movement under duty- suspension arrangements of products subject to excise duty

Official Journal L 198 , 07/08/1993 P. 0005 - 0015
Finnish special edition: Chapter 9 Volume 2 P. 0132
Swedish special edition: Chapter 9 Volume 2 P. 0132

COMMISSION REGULATION (EEC) No 2225/93 of 27 July 1993 amending Regulation (EEC) No 2719/92 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic 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 amended by Directive 92/108/EEC (2), and in particular

Articles 15 (5) and 18 (1) thereof,

Having regard to the opinion of the Committee on Excise Duties,

Whereas Article 15 (5) of Directive 92/12/EEC provides that an authorized warehousekeeper of dispatch or his agent may, during the carriage of products, choose an alternative place of delivery without special authorization from the relevant competent authority; whereas this has to be taken into account as regards the form of the accompanying document and its explanatory notes;

Whereas the fact that all Member States now issue excise numbers to their authorized warehousekeepers and their registered traders requires the obligatory indication of the excise number in the accompanying document; whereas, as a consequence, with the exception of non-registered traders, there is no further need to indicate the VAT identification number either for the consignor or for the consignee in the accompanying document;

Whereas there is a need to simplify and to facilitate the procedure as regards those accompanying documents which have been drawn up by an automatic or electronic data-processing system; whereas Member States should be authorized to enable the consignor, under certain conditions, to dispense with a signature on documents;

Whereas Commission Regulation (EEC) No 2719/92 (3) should therefore be amended,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2719/92 is...