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IV. Excise, Vat And Customs

Published online by Cambridge University Press:  17 January 2008

Michael Michael  and
David McIntyre
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Extract

One of the major activities of the European Community for achieving its objectives is to establish an internal market characterised by the abolition, as between member States, of obstacles to the free movement of goods, persons, services and capital.1

Type
Current Developments: European Community Law
Information
International & Comparative Law Quarterly , Volume 49 , Issue 1 , January 2000 , pp. 234 - 241
Copyright
Copyright © British Institute of International and Comparative Law 2000

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References

1. EC Treaty, Arts.2 (ex Art.2) and 3.1(c) (ex Art.3(c)).

2. ibid. Art.14 (ex Art.7a).

3. For excise, the relevant directive is Council Directive 92/12/EEC (1992) O.J. L76/1 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products: the relevant recitals read—“Whereas a certain period of time will be required to take the necessary measures to alleviate both the social repercussions in the sectors concerned and regional difficulties, particularly in border regions, which might arise as a result of the abolition of taxes on imports and exemptions on exports in trade between member States; whereas to that end the member States should be authorized, for a period ending on 30 Jun. 1999, to exempt products supplied, within the limits laid down, by tax-free shops in the context of passenger traffic by air or sea between the member States.” For VAT, the relevant directive is Council Directive 91/680/EEC (1991) O.J. L376/1 supplementing the common system of value added tax and amending Directive 77/388/EEC ((1977) O.J. L145/1)) with a view to the abolition of fiscal frontiers: the relevant recitals read —“Whereas advantage must be taken of the transitional period of taxation of intra-Community trade to take measures necessary to deal with both the social repercussions in the sectors affected and the regional difficulties, in frontier regions in particular, that might follow the abolition of the imposition of tax on imports and of the remission of tax on exports in trade between member States; whereas member States should therefore be authorized, for a period ending on 30 Jun. 1999, to exempt supplies of goods carried out within specified limits by duty-free shops in the context of air and sea travel between member States.”

4. Art.23(5) of Council Directive 92/12/EEC (1992) O.J. L76/1 which provides— “Until the Council, acting unanimously on a proposal from the Commission, has adopted community provisions on stores for boats and aircraft, member States may maintain theirnational provisions on the subject.”

5. Council Directive 77/388/EEC (1977) O.J. L145/1 Art.8(l)(c), as replaced by Art.l(4) of Council Directive 92/111/EEC (1992) O.J. L384/47.

6. Art.28 of Council Directive 92/12/EEC (1992) O.J. L76/1.

7. Art.28k of Council Directive 77/388/EEC (1977) O.J. L145/1, which was inserted by Art.l(22) of Council Directive 91/680/EEC (1991) O.J. L376/1.

8. Art.8(l)(b) of Council Directive 77/388/EEC (1977) O.J. L145/1.

9. Council Directive 92/12/EEC (1992) O.J. L76/1, Art.6.

10. ibid. Arts.7(7), (8) and (9), as amended by Art.l(2) of Council Directive 94/74/EC (1994) O.J. L365/46.

11. ibid. Art.7(l)

12. ibid. Arts.7(6) and 22(3).

13. The internal Community transit system applies to Community goods moving between a member State and one of the “special territories” of the Community or moving between member States via an EFT A or Visegrad country. The external Community transit system is a system which enables non-Community goods chargeable with Community Customs duties or CAP charges to move from their point of entry in the Community to their destination without payment of duty and charges. On arrival at a Customs office of destination in the Community the goods may be released onto the Community market (after Customs formalities and any payable duties and taxes have been accounted for) or assigned to another customs procedure.

14. In 1998 the UK National Audit Office reported that HM Customs and Excise estimated, on the basis of transit frauds investigated by that Department, fraud against the UK and other member States' revenues exceeded £321 million in the period 1991–1996. Of that amount 82% related to fraud involving cigarettes. (Report on the Reform of Customs Transit in the European Community HC 566 Session 1997–98.)

15. COM(97)188.

16. Commission proposal O.J. C337, 7.11.97 p.52.

17. COM(98)428 and COM(99)47.

18. O.J. C167, 1 Jun. 1998 O.J. C98, 9 Apr. 1999.

19. O.J. C333, 30 Oct. 1998.

20. O.J. L253, 11 Oct 1993, p.1.

21. O.J. L65, 12 Mar. 1999, p.l.

22. Art.388a.

23. Art.388c.

24. The Convention of 20 May 1987 on a common transit system (O.J. L266, 13 Aug. 1987, p.2) was amended by Decision No.1/99 of the EC/EFTA Joint Committee on Common Transit.

25. Decision No.2/99 of the EC/EFTA Joint Committee on Common Transit (O.J. L119, 7 May 1999, p.53.)