Excise duty regulation
On 16 November 2004, the Council adopted a Council Regulation (see Official Journal L 359 of 4 December 2004) in order to simplify, decentralise and reinforce the mechanisms of administrative cooperation contained in the current Directive 77/799/EEC and Directive 92/12/EEC. On the same day, the Council adopted a Directive modifying Directives 77/799/EEC and Directive 92/12/EEC in order to remove from both of them any reference to mutual assistance on excise duties. Therefore, the only applicable text for administrative cooperation in the field of excise duties is the Regulation that has been discussed in the appropriate forums (see press release IP/04/1362 ).
The Regulation has three main objectives:
- To lay down clearer and more binding rules governing the exchange of information;
- To provide for more direct contacts between national anti-fraud agencies;
- To facilitate more extensive exchange of information.
This Regulation will then be followed by an implementing Commission Regulation in order to set up detailed rules of functioning for certain provisions.
The Commission on 14 November 2011 adopted a proposal for a revised regulation on administrative cooperation in the field of Excise duties. The new regulation would replace the existing rules to take into account the introduction of the computerised Excise Movement and Control System (EMCS) and reinforce a number of procedures to ensure a better cooperation between tax administrations to collect excise duties. For more information see the press release (IP/11/1339 ) and the proposal (COM/2011/730 ).