Commission Implementing Decision 2012/209/EU

law://eu/dec/2012/209@2026-11-12

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity^note, and in particular Article 20(2) thereof,Whereas:

(1)Following a request made by the Authorities of the Netherlands under Article 20(2) of Directive 2003/96/EC, the Commission has adopted Commission Implementing Decision 2011/545/EU of 16 September 2011 concerning the application of the control and movement provisions of Council Directive 2008/118/EC to products falling within CN code 3811, in accordance with Article 20(2) of Council Directive 2003/96/EC^note. That Implementing Decision submits all products falling within CN code 3811 to the control and movement provisions of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC^note.

(2)In line with the request made by the Authorities of the Netherlands, the intention of Implementing Decision 2011/545/EU is to prevent tax evasion, avoidance and abuse, by submitting to the control and movement provisions of Directive 2008/118/EC certain products intended to be used as additives for motor fuels and which, in this case, are subject to taxation in accordance with Directive 2003/96/EC.

(3)Following the adoption of Implementing Decision 2011/545/EU, the Commission’s attention has been drawn to the particular position of products falling within CN codes 38112100 and 38112900. Those products are neither intended to be used as heating fuels or motor fuels, nor as additives thereto and do not give rise to a risk of tax evasion, avoidance or abuse. They should thus not be made subject to the control and movement provisions of Directive 2008/118/EC. Only products falling within CN codes 38111110, 38111190, 38111900 and 38119000 should thus be made subject to those control and movement provisions.

(4)Implementing Decision 2011/545/EU should therefore be replaced by an analogous Decision, which should however be limited to CN codes 38111110, 38111190, 38111900 and 38119000.

(5)The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty,

HAS ADOPTED THIS DECISION:

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As from 1 January 2013, products falling within CN codes 38111110, 38111190, 38111900 and 38119000 of Annex I to Council Regulation (EEC) No 2658/87^note as amended by Commission Regulation (EC) No 2031/2001^note shall be subject to the control and movement provisions of Directive 2008/118/EC, in accordance with Article 20(2) of Directive 2003/96/EC.

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Implementing Decision 2011/545/EU is repealed.

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This Decision is addressed to the Member States.

Commission Implementing Decision 2012/209/EU

Commission Implementing Decision 2012/209/EU

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