Activities of Virginie ROZIÈRE related to 2013/0432(COD)
Plenary speeches (2)
Union legal framework for customs infringements and sanctions (A8-0239/2016 - Kaja Kallas) FR
Union legal framework for customs infringements and sanctions (debate) FR
Shadow reports (1)
REPORT on the proposal for a directive of the European Parliament and of the Council on the Union legal framework for customs infringements and sanctions PDF (849 KB) DOC (537 KB)
Amendments (47)
Amendment 57 #
Proposal for a directive
Citation 1
Citation 1
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 33 and 114 thereof,
Amendment 64 #
Proposal for a directive
Recital 6
Recital 6
(6) A list of behaviour which should be considered as infringing Union customs legislation and give rise to sanctions should be established. Those customs infringements should be fully based on the obligations stemming from the customs legislation with direct references to the Code. This Directive does not determine whether Member States should apply administrative or criminal law sanctions in respect of those customs infringements. Member States should, however, be allowed to apply criminal sanctions.
Amendment 66 #
Proposal for a directive
Recital 7
Recital 7
(7) The first category of behaviour should include minor customs infringements based on strict liability, which does not require any element of fault, considering the objective nature of the obligations involved and the fact that the persons responsible to fulfil them cannot ignore their existence and binding character.
Amendment 68 #
Proposal for a directive
Recital 8
Recital 8
(8) The second and third category of behaviour should include serious customs infringements committed by negligence or intentionally, respectively, where that subjective element has to be established for liability to arise.
Amendment 69 #
Proposal for a directive
Recital 10
Recital 10
(10) In order to ensure legal certainty, it should be provided that any act or omission resulting from an error on the part of the customs authorities, within the meaning of the Code, should not be considered a customs infringement.
Amendment 72 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to approximate the national sanctioning systems of the Member States, scales of sanctions should be established reflecting the different categories of the customs infringements and their seriousness degree of fault. For the purpose of imposing effective, proportionate and dissuasive non-criminal sanctions, Member States should also ensure that their competent authorities take into account specific aggravating or mitigating circumstances when determining the type and level of sanctions to be applied.
Amendment 76 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) This Directive is intended to strengthen customs cooperation by approximating national laws on customs sanctions. Given that, at present, the legal traditions of Member States differ greatly, total harmonisation in this area is impossible.
Amendment 78 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
1. This Directive establishes aseeks to contribute to the proper functioning of the internal market and to lay down the framework concerning the infringements of Union customs legislation, and it provides for non- criminal sanctions for those infringements by approximating the provisions laid down by law, regulation, or administrative action in Member States.
Amendment 79 #
Proposal for a directive
Article 1 – paragraph 2 – subparagraph 1a (new)
Article 1 – paragraph 2 – subparagraph 1a (new)
This Directive is without prejudice to national provisions on: (a) criminal sanctions for customs infringements; (b) customs sanctions in cases of strict liability; and (c) the burden of proof.
Amendment 82 #
Proposal for a directive
Article 2 – title
Article 2 – title
Customs infringements and non-criminal customs sanctions
Amendment 83 #
Proposal for a directive
Article 2
Article 2
Member States shall lay down rules on non-criminal sanctions in respect of the customs infringements set out in Articles 3 to 6, where committed by negligence or intentionally.
Amendment 85 #
Proposal for a directive
Article 2 – paragraph 1 a (new)
Article 2 – paragraph 1 a (new)
For the purposes of this Directive, ‘negligence’ means the failure to take reasonable measures, or the act of taking measures which are manifestly insufficient, to avert harm where the risk of its occurrence is reasonably foreseeable.
Amendment 87 #
Proposal for a directive
Article 2 – paragraph 1 b (new)
Article 2 – paragraph 1 b (new)
For the purposes of this Directive ‘intentionally’ means the fact of acting with guilty intent, that is to say, a wilful and conscious intention to contravene customs legislation.
Amendment 89 #
Proposal for a directive
Article 3 – title
Article 3 – title
Amendment 93 #
Proposal for a directive
Article 3 – introductory part
Article 3 – introductory part
Member States shall ensure that the following acts or omissions constitute minor customs infringements irrespective of any element of fault:
Amendment 96 #
Proposal for a directive
Article 3 – point c a (new)
Article 3 – point c a (new)
(ca) failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re- export them within the time limit in accordance with Article 149 of the Code;
Amendment 97 #
Proposal for a directive
Article 3 – point c b (new)
Article 3 – point c b (new)
(cb) failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls in accordance with Article 15(1) of the Code;
Amendment 98 #
Proposal for a directive
Article 3 – point c c (new)
Article 3 – point c c (new)
(cc) failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision in accordance with Article 23(1) of the Code;
Amendment 99 #
Proposal for a directive
Article 3 – point c d (new)
Article 3 – point c d (new)
(cd) failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content in accordance with Article 23(2) of the Code;
Amendment 106 #
Proposal for a directive
Article 4
Article 4
Amendment 110 #
Proposal for a directive
Article 5 – title
Article 5 – title
Amendment 111 #
Proposal for a directive
Article 5 – introductory part
Article 5 – introductory part
Member States shall ensure that the following acts or omissions constitute serious customs infringements where committed intentionally:
Amendment 114 #
Proposal for a directive
Article 5 – point e a (new)
Article 5 – point e a (new)
(ea) failure of the economic operator to present the goods brought into the customs territory of the Union to the customs authorities in accordance with Article 139 of the Code;
Amendment 115 #
Proposal for a directive
Article 5 – point e b (new)
Article 5 – point e b (new)
(eb) failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit in accordance with Article 233(1)(a) of the Code;
Amendment 116 #
Proposal for a directive
Article 5 – point e c (new)
Article 5 – point e c (new)
(ec) failure of the economic operator to present the goods brought into a free zone to customs in accordance with Article 245 of the Code;
Amendment 117 #
Proposal for a directive
Article 5 – point e d (new)
Article 5 – point e d (new)
(ed) failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit in accordance with Article 267(2) of the Code;
Amendment 118 #
Proposal for a directive
Article 5 – point e e (new)
Article 5 – point e e (new)
(ee) unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities in accordance with Article 140 of the Code;
Amendment 119 #
Proposal for a directive
Article 5 – point f a (new)
Article 5 – point f a (new)
(fa) storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities in accordance with Articles 147 and 148 of the Code;
Amendment 120 #
Proposal for a directive
Article 5 – point f b (new)
Article 5 – point f b (new)
(fb) failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure in accordance with points (a) and (b) of Article 242(1) of the Code;
Amendment 123 #
Proposal for a directive
Article 8 – paragraph 1 – introductory part
Article 8 – paragraph 1 – introductory part
1. Member States shall ensure that legal persons are held liable for customs infringements as referred to in Articles 3 to 6 committed for their benefit by any person, acting either individually or as part of an organ of the legal person, and having a leading position within the legal person, based on any of the following:
Amendment 124 #
Proposal for a directive
Article 8 – paragraph 2
Article 8 – paragraph 2
Amendment 125 #
Proposal for a directive
Article 8 – paragraph 3 a (new)
Article 8 – paragraph 3 a (new)
3a. For the purpose of this Directive, ‘legal person’ shall mean any entity having legal personality under the applicable law, except for States or public bodies in the exercise of State authority and for public international organisations.
Amendment 130 #
Proposal for a directive
Article 9 – introductory part
Article 9 – introductory part
Member States shall ensure that effective, proportionate and dissuasive sanctions, not governed by criminal law, are imposed for the customs infringements referred to in Article 3 within the following limits:
Amendment 140 #
Proposal for a directive
Article 10
Article 10
Amendment 145 #
Proposal for a directive
Article 11 – introductory part
Article 11 – introductory part
Member States shall ensure that effective, proportionate and dissuasive sanctions, not governed by criminal law, are imposed for the customs infringements referred to in Articles 5 and 6 within the following limits:
Amendment 149 #
Proposal for a directive
Article 11 – point a
Article 11 – point a
a) where the customs infringement relates to specific goods, a pecuniary fine upfrom 5% to 30 % of the value of the goods;
Amendment 151 #
Proposal for a directive
Article 11 – point b
Article 11 – point b
b) where the customs infringement is not related to specific goods, a pecuniary fine upfrom EUR 7 500 to EUR 45 000.
Amendment 155 #
Proposal for a directive
Article 11 a (new)
Article 11 a (new)
Article 11 a Mitigating and aggravating circumstances Member States shall ensure that when determining the type and the level of sanctions for the customs infringements referred to in Articles 3 to 6, the competent authorities take into account the following mitigating and aggravating circumstances: a) Aggravating circumstances : The amount of the sanction must be increased, with due regard for Articles 9 to 11, where the competent authorities or the courts find that there are aggravating circumstances, as follows: i) where an identical or similar offence is continued or committed again; ii) where the person responsible for the infringement is an authorised economic operator; iii) where the amount of the evaded import or export duty is large; iv) where the goods involved are subject to the prohibitions or restrictions referred to in the second sentence of Article 134(1) of the Code and in Article 267(3)(e) of the Code or pose a risk to public security; v) where the person responsible for the infringement has refused to cooperate with the competent authority; b) Mitigating circumstances: The amount of the sanction must be reduced, with due regard for Articles 9 to 11, where the competent authorities or the courts find that there are mitigating circumstances, as follows: i) where the person responsible for the infringement has genuinely cooperated with the competent authority; ii) where the infringement has been disclosed voluntarily, provided that the infringement is not yet the subject of any investigation of which the person responsible for the infringement had formal knowledge.
Amendment 159 #
Proposal for a directive
Article 12 – introductory part
Article 12 – introductory part
Amendment 163 #
Proposal for a directive
Article 12 – point a
Article 12 – point a
Amendment 167 #
Proposal for a directive
Article 12 – point b
Article 12 – point b
Amendment 168 #
Proposal for a directive
Article 12 – point c
Article 12 – point c
Amendment 169 #
Proposal for a directive
Article 12 – point d
Article 12 – point d
d) the fact that the goods involved are subject to the prohibitions or restrictions referred to in the second sentence of Article 134(1) of the Code and in Article 267(3)(e) of the Code or pose a risk to public security;eleted
Amendment 170 #
Proposal for a directive
Article 12 – point e
Article 12 – point e
Amendment 172 #
Proposal for a directive
Article 12 – point f
Article 12 – point f
Amendment 175 #
Proposal for a directive
Article 12 a (new)
Article 12 a (new)
Article 12a Customs settlement Member States shall offer the possibility for the competent authorities to reach a settlement with the offender. A customs settlement shall permit the prosecution authorities to propose to the person who is potentially to be prosecuted that they will refrain from prosecution in return for acceptance of an immediately enforceable penalty. However, once judicial proceedings have been instituted, the competent authorities may reach a settlement only with the agreement of the judicial authority.
Amendment 189 #
Proposal for a directive
Article 16 – paragraph 1 a (new)
Article 16 – paragraph 1 a (new)
The Commission shall supervise cooperation between Member States to create key performance indicators applicable to customs checks and sanctions, the dissemination of best practices and the coordination of training of customs officers.