BETA

7 Amendments of Benoît HAMON related to 2008/0051(CNS)

Amendment 22 #
Proposal for a directive
Recital 27
(27) By virtue of the principle governing the single market, excise duty is to be charged in the Member State in which excise goods are acquired when they are acquired by private individuals for their own use and transported by them. That principle, should also apply in relation to excise goods for the personal use of a private individual transported by a third party on behalf of the private individual, since such transactions are purely private. For health protection reasons this principle should not, however, be extended to cover manufactured tobacco transported on behalf of a private individual.deleted
2008/09/17
Committee: ECON
Amendment 28 #
Proposal for a directive
Article 17 – paragraph 1 – introductory section
1. The competent authorities of the Member State of dispatch, under the conditions fixed by them, shall require that the risks inherent in the movement under suspension of excise duty are covered by a guarantee, which may be provided by one or more of the following persons or on their behalf:
2008/09/17
Committee: ECON
Amendment 40 #
Proposal for a directive
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.deleted
2008/09/17
Committee: ECON
Amendment 43 #
Proposal for a directive
Article 30 – paragraph 2 a (new)
2a. For the purposes of applying paragraph 2(e), Member States may lay down guide levels, solely as a form of evidence. Those guide levels shall be no less than: a) Tobacco products - 800 cigarettes, - 400 cigarillos (cigarillos are cigars of a maximum weight of 3 grams each), - 200 cigars, - 1 kilogramme of smoking tobacco; b) Alcoholic beverages - 10 litres of spirit drinks, - 20 litres of intermediate products, - 90 litres of wines (including a maximum of 60 l of sparkling wines), - 110 litres of beers.
2008/09/17
Committee: ECON
Amendment 47 #
Proposal for a directive
Article 30 – paragraph 2 b (new)
2b. Member 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 a commercial entrepreneur.
2008/09/17
Committee: ECON
Amendment 49 #
Proposal for a directive
Article 34 – paragraph 4 – point a
(a) register his identity with the tax authorities of the Member State of dispatch of the excise goods and obtain an identification document from these authorities;
2008/09/17
Committee: ECON
Amendment 51 #
Proposal for a directive
Article 37
1. Without prejudice to Article 7(1), Member States may require that excise goods carry tax markings or, national identification marks or any other form of serial or authentication mark used for fiscal purposes at the time when they are released for consumption in their territory, or, in the cases provided for in Article 31(1), first subparagraph, and Article 34(1), when they enter their territory. 2. Any Member State which requires the use of tax marking or, national identification marks or any other form of serial or authentication mark as set out in paragraph 1 shall be required to make them available to authorised warehousekeepers of the other Member States. 3. Without prejudice to any provisions they may lay down in order to ensure that this Article is implemented properly and to prevent any fraud, evasion or abuse, Member States shall ensure that these markings or marks do not create obstacles to the free movement of excise goods. When such markings or marks are affixed to excise goods, any amount paid or guaranteed to obtain such markings or marks shall be reimbursed, remitted or released by the Member State which issued them if excise duty has become chargeable and has been collected in another Member State. 4. Tax markings or, national identification marks or any other form of serial or authentication mark within the meaning of paragraph 1 shall be valid in the Member State which issued them. However, there may be mutual recognition of these markings between Member States.
2008/09/17
Committee: ECON