Activities of Kurt LECHNER related to 2008/0051(CNS)
Legal basis opinions (0)
Amendments (5)
Amendment 6 #
Proposal for a directive
Article 9 – paragraph 3
Article 9 – paragraph 3
3. For the purposes of paragraph 1, an irregularity shall mean a situation in which the movement has not ended inMember States may also provide for excise duty to become chargeable in the Member State of consumption in respect of the acquisition of mineral oils already released for consumption in another Member State if those goods have been moved atypically by or for private individuals. Atypical movement may be considered to denote the movement of fuel in containers other than the vehicle tank or a suitable spare fuel container or the movement of liquid heating fuels by means other than tankers being used for ac cordance with Article 19(2). mmercial entrepreneur.
Amendment 7 #
Proposal for a directive
Article 13 – paragraph 1
Article 13 – paragraph 1
1. Member States may exempt from payment of excise duty excise goods supplied by tax-free shops which are carried away in the personal luggage of travellers taking a flight or sea-crossing to a third territory or to a third country.
Amendment 8 #
Proposal for a directive
Article 13 – paragraph 4 – point b
Article 13 – paragraph 4 – point b
(b) ‘tax-free shop’ means any establishment situated within an airport or port or on the border of a third country or third territory which fulfils the conditions laid down by the competent public authorities, pursuant in particular to paragraph 3;
Amendment 9 #
Proposal for a directive
Article 30 – paragraph 1 – subparagraph 2
Article 30 – paragraph 1 – subparagraph 2
As regards excise goods other than manufactured tobacco acquired by private individuals, the first subparagraph shall also apply in cases where the goods are transported on their behalf.
Amendment 10 #
Proposal for a directive
Article 31 – paragraph 1 – subparagraph 3
Article 31 – paragraph 1 – subparagraph 3