Author (Corporate) | Council of the European Union |
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Series Title | Official Journal of the European Union |
Series Details | L 167, Pages 1-2 |
Publication Date | 12/05/2021 |
Content Type | Legislation, Policy-making |
Summary: Regulation (EU) 2021/774 - adopted by the Council of the European Union on 10 May 2021 - introducing amendments to Regulation (EU) No 389/2012 concerning administrative cooperation in the field of excise duties. Further information: Council Directive (EU) 2020/262 lays down general arrangements for excise duty which is levied on the consumption of a number of goods. Regulation (EU) No 389/2012 lays down rules on the exchange of information between EU Member States necessary for the correct application of legislation on excise duties. The latter foresees an obligation for Member States to maintain electronic registers of authorisations of economic operators and warehouses that are engaged in moving excise goods under duty suspension arrangements. This Regulation amends the scope of Article 19 of the Regulation to include two new categories of economic operators. The draft law was tabled by the European Commission on 25 May 2018 alongside the proposal for Council Directive (EU) 2020/262. The Act was adopted by the Council of the European Union on 10 May 2021 and published in the Official Journal on 12 May 2021. |
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Source Link | http://data.europa.eu/eli/reg/2021/774/oj |
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Subject Categories | Taxation |
Subject Tags | Tax Systems |
Keywords | Excise Duties |
International Organisations | European Union [EU] |