| Author (Corporate) | Council of the European Union |
|---|---|
| Series Title | Official Journal of the European Union |
| Series Details | L 34, Pages 1-3 |
| Publication Date | 06/02/2023 |
| Content Type | Legislation, Policy-making |
Summary:Regulation (EU) 2023/246 - adopted by the Council of the European Union on 30 January 2023 - introducing amendments to Regulation (EU) No 389/2012 as regards the exchange of information maintained in the electronic registers concerning economic operators who move excise goods between Member States for commercial purposes. Further information:Regulation (EU) No 389/2012 lays down rules on the exchange of information between Member States of the European Union (EU) necessary for the correct application of legislation on excise duties. Each Member State maintains an electronic database containing registers with the data of the economic operators engaged in the movement of excise goods. Within the context of administrative cooperation, the Member States exchange the data included in these registers with a central register operated by the European Commission only as regards the economic operators moving goods under Duty Suspension. On the basis of the Regulation, as from February 2023, Member State are to maintain in the same electronic database registers the data of the economic operators who are engaged in the Duty Paid movements. These economic operators are defined in Council Directive 2020/262 as certified consignors and certified consignees. This Council Regulation establish a common procedure of exchanging the data of economic operators moving goods under Duty Suspension with the exchange of data of the economic operators moving goods under Duty Paid. It also repeals references to Commission Regulation (EC) No 684/2009. The draft law was tabled by the European Commission on 24 October 2022. The Act was adopted by the Council of the European Union on 30 January 2023, and published in the Official Journal on 6 February 2023. |
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| Source Link | http://data.europa.eu/eli/reg/2023/246/oj |
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| Subject Categories | Taxation |
| Subject Tags | Tax Systems |
| Keywords | Excise Duties |
| International Organisations | European Union [EU] |
