http://www.legislation.gov.uk/id/eur/2019/2221

Commission Implementing Regulation (EU) 2019/2221

of 12 December 2019

amending Implementing Regulation (EU) No 612/2013 as regards the data registered in messages relating to the registration of economic operators and tax warehouses in the national registers and the Central Register

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/20041, and in particular Article 22 thereof,

Whereas:

(1)

Annex I to Commission Implementing Regulation (EU) No 612/20132 lays down the structure and content of messages relating to the registration of economic operators and tax warehouses in the national registers and the Central Register.

(2)

In order to achieve consistency between the structure of common request messages defined in Implementing Regulation (EU) No 612/2013 and in Commission Implementing Regulation (EU) 2016/3233, the possible values for the ‘Request Type’ data item should be modified in Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 taking into account changes in the data requirements of a new version of the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the Council4.

(3)

The explanation in column F in Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 should be updated to provide a clear identification of the ‘Value’ data element when the ‘Primary Criterion’ type code is set to the value ‘46 = Type of Transport’.

(4)

There is a need for further technical corrections of Table 1 of Annex I to Implementing Regulation (EU) No 612/2013 in order to bring clarity and precision to the applicable provisions.

(5)

Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly.

(6)

In order to align the application date of this Regulation with the application date for a new version of the computerised system established by Decision No 1152/2003/EC, this Regulation should apply from 13 February 2020.

(7)

The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,

HAS ADOPTED THIS REGULATION: