Activities of Astrid LULLING related to 2008/0051(CNS)
Plenary speeches (3)
General arrangements for excise duty (A6-0417/2008, Astrid Lulling) (vote)
General arrangements for excise duty (debate)
General arrangements for excise duty (debate)
Reports (1)
REPORT Report on the proposal for a Council directive concerning the general arrangements for excise duty PDF (420 KB) DOC (637 KB)
Amendments (6)
Amendment 23 #
Proposal for a directive
Article 9 – paragraph 1 a (new)
Article 9 – paragraph 1 a (new)
1a. Where it is possible, through the use of appropriate evidence, to determine beyond reasonable doubt where an irregularity has taken place during a movement under suspension of excise duty giving rise to the release for consumption of excise goods, excise duty shall be liable in the Member State in which the irregularity took place.
Amendment 24 #
Proposal for a directive
Article 9 – paragraph 2 a (new)
Article 9 – paragraph 2 a (new)
2a. Where an irregularity can be proven to have taken place in one Member State, resulting in the release for consumption of excise goods in relation to which the excise tax stamps of the Member State of destination are attached, excise duty shall become payable in the Member State in which the irregularity took place only when the excise duty is reimbursed by the Member State of destination to the economic operator.
Amendment 25 #
Proposal for a directive
Article 9 – paragraph 2 b (new)
Article 9 – paragraph 2 b (new)
2b. In cases of irregularity where the Member State of destination does not levy excise duty through the use of excise stamps, the excise duty shall become payable to the Member State in which the irregularity took place immediately.
Amendment 26 #
Proposal for a directive
Article 11 – paragraph 1 – point e a (new)
Article 11 – paragraph 1 – point e a (new)
(ea) delivery to an approved R&D facility, laboratory, government department or other approved party for the purpose of quality testing, pre-market introductory examination and verification for possible counterfeiting, provided that the goods involved are not deemed to be in commercial quantities, where: (i) Member States may set the levels of ‘commercial quantities'; and (ii) Member States may establish simplified procedures to facilitate the movement of goods under this point.
Amendment 27 #
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, sea-crossing or land-crossing to a third territory or to a third country.
Amendment 36 #
Proposal for a directive
Article 29 – paragraph 3 a (new)
Article 29 – paragraph 3 a (new)
(3a) movement of goods pursuant to Article 11(ea).