Council Regulation (EU) No 389/2012Show full title

CHAPTER VI U.K. EVALUATION AND FINAL PROVISIONS

Article 34 U.K. Evaluation of arrangements, collection of operational statistics and reporting

1. The Member States and the Commission shall examine and evaluate the application of this Regulation. To that end, the Commission shall summarise regularly the experience of the Member States with the aim of improving the operation of the system established by this Regulation.

2. The Member States shall communicate to the Commission the following:

(a) any available information relevant to their experience with the application of this Regulation, including any statistical data needed for its evaluation;

(b) any available information on actual or suspected methods or practices used to contravene legislation on excise duties where those methods or practices reveal shortcomings or gaps in the operation of procedures defined in this Regulation.

With a view to evaluating the effectiveness of this system of administrative cooperation in enforcing the application of the legislation on excise duties and combating evasion and fraud concerning excise duties, Member States may communicate to the Commission any available information other than the information referred to in the first subparagraph.

The Commission shall forward the information communicated by Member States to the other Member States concerned.

The obligation to communicate information and statistical data shall not involve any unjustified increase of the administrative burden.

3. The Commission may extract directly information from messages generated by the computerised system for diagnostic and statistical purposes, subject to Article 28.

4. The information communicated by the Member States or extracted by the Commission for the purposes of paragraphs 1 to 3 shall not contain individual or personal data.

5. The Commission shall adopt implementing acts to determine, for the purpose of implementing this Article, the relevant statistical data communicated by the Member States, the information to be extracted by the Commission and the statistical reports to be prepared by the Commission and by the Member States.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 35(2).

Article 35 U.K. Committee on Excise Duty

1. The Commission shall be assisted by the Committee on Excise Duty established by Article 43(1) of Directive 2008/118/EC. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

Article 36 U.K. Repeal of Regulation (EC) No 2073/2004

Regulation (EC) No 2073/2004 is hereby repealed.

References to the repealed Regulation shall be construed as references to this Regulation in accordance with the correlation table set out in the Annex to this Regulation.

Article 37 U.K. Reporting to European Parliament and Council

Every five years from the date of entry into force of this Regulation and on the basis, in particular, of the information provided by the Member States, the Commission shall report to the European Parliament and to the Council on the application of this Regulation.

Article 38 U.K. Bilateral Arrangements

Where the competent authorities conclude arrangements on bilateral matters covered by this Regulation other than to deal with individual cases, they shall inform the Commission without delay. The Commission shall in turn inform the competent authorities of the other Member States.

Article 39 U.K. Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 July 2012.