Registered consignees or authorised warehouse keepers should be prevented from claiming falsely that they have been authorised under Article 17(2) of Council Directive 2008/118/EC to have excise goods moved to a place of direct delivery under a duty suspension arrangement.

Registered consignors and authorised warehouse keepers should therefore be able to verify, via the central register referred to in Article 19(4) of Regulation (EU) No 389/2012, whether registered consignees or authorised warehouse keepers have obtained such authorisation. Commission Implementing Regulation (EU) No 612/2013 (3) shall therefore be amended accordingly on 12 March 2015. It shall apply from 1 March 2015.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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