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Report on the application of Articles 7 to 10 of Directive 92/12/EEC (for example, distance sales)

Article 27 of the Directive 92/12/EEC on the general arrangements for products subject to excise duties and on the holding, movement, and monitoring of such products obliged the Council to examine Articles 7 to 10 of the aforementioned Directive on the basis of a report from the Commission and to adopt any necessary amendments, before 1997.

For different reasons (inter alia complaints from the public which had to be evaluated and a pending court case concerning one of the articles) the Commission was not able to provide the report within the foreseen time limit but has since adopted it, on 2 April 2004 .

The report identifies the main problems concerning the application of these provisions, provides appropriate solutions in the proposal for a Council Directive amending Directive 92/12/EEC (COM(2004) 227-2), attached to the report. The Commission issued a press release (IP/04/452 Choose translations of the previous link  ) together with a list of frequently asked questions (MEMO/04/80 Choose translations of the previous link  ) on the occasion of the adoption of this report and proposal.