13 Amendments of Zdzisław Kazimierz CHMIELEWSKI related to 2008/0051(CNS)
Amendment 30 #
Proposal for a directive
Recital 4
Recital 4
(4) Excise goods may be subject to other indirect taxes for specific purposes. In that case, however, and in order not to jeopardise the useful effect of Community rules relating to indirect taxes, Member States should comply with certain essential elements of those rules, namely the tax base, calculation of the tax and chargeability and monitoring of the tax.
Amendment 33 #
Proposal for a directive
Recital 5
Recital 5
Amendment 34 #
Proposal for a directive
Recital 9
Recital 9
(9) Since excise duty is a tax on the consumption of certain goods, duty should not be charged in respect of excise goods which have indisputably been destroyed or irretrievably lost, irrespective of the circumstances of the destruction or loss.
Amendment 36 #
Proposal for a directive
Recital 24
Recital 24
(24) It is necessary to determine the procedures to be used in a case in which the computerised system is not available for reasons outside the control of, or through no fault of, the operators involved in the movement of excise goods.
Amendment 37 #
Proposal for a directive
Recital 29
Recital 29
(29) Where, following their release for consumption in a Member State, excise goods are held in another Member State with a view to their use for commercial purposes, it is necessary to determine whether excise duty is due in the second Member State. For these purposes, it is necessary, in particular, to define the concept of "commercial purposes".
Amendment 38 #
Proposal for a directive
Recital 36
Recital 36
(36) In order to allow a period of adjustment to the electronic control system for the movement of goods under suspension of excise duty, Member States should be able to benefit from a transitional period during which such movement may continue to be carried out subject to the formalities laid down by Directive 92/12/EEC. The length of the transitional period should be set with due reference to the feasibility of the computerised system actually being introduced in the individual Member States.
Amendment 41 #
Proposal for a directive
Article 2 – paragraph 2
Article 2 – paragraph 2
2. Member States may apply other taxes to excise goods for specific purposes, provided that those taxes comply with the Community tax rules applicable for excise duty or value added tax as far as determination of the tax base, calculation of the tax, and chargeability and monitoring of the tax are concerned.
Amendment 42 #
Proposal for a directive
Article 7 – paragraph 2 – subparagraph 3
Article 7 – paragraph 2 – subparagraph 3
Amendment 43 #
Proposal for a directive
Article 7 – paragraph 4 – subparagraph 2
Article 7 – paragraph 4 – subparagraph 2
The loss or destruction of the excise goods in question shall be proven to the satisfaction of the competent Member State authorities.
Amendment 44 #
Proposal for a directive
Article 8 – paragraph 1 a (new)
Article 8 – paragraph 1 a (new)
Where the time of release for consumption is not known, such release shall be deemed to have taken place at the time the excise goods were dispatched.
Amendment 45 #
Proposal for a directive
Article 9 – paragraph 2
Article 9 – paragraph 2
Amendment 47 #
Proposal for a directive
Article 11 – paragraph 2
Article 11 – paragraph 2
2. Exemptions shall be subject to conditions and limitations laid down by the host Member State. Member States may grant the exemption by means of a refund of excise duty. The refund conditions established by the Member State shall not result in unduly complicated exemption procedures.
Amendment 50 #
Proposal for a directive
Article 18 – paragraph 2 – subparagraph 2 – introductory wording
Article 18 – paragraph 2 – subparagraph 2 – introductory wording
A temporary registered consignee authorised for the purposes of the first subparagraph shall comply with the following requirements: