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

Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004

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  1. Introductory Text

  2. CHAPTER I GENERAL PROVISIONS

    1. Article 1.Subject matter and scope

    2. Article 2.Definitions

    3. Article 3.Competent authorities

    4. Article 4.Central excise liaison offices and liaison departments

    5. Article 5.Competent officials

    6. Article 6.Obligations of the central excise liaison office, liaison departments and competent officials

    7. Article 7.Information or documents obtained with the authorisation or at the request of the judicial authority

  3. CHAPTER II COOPERATION ON REQUEST

    1. Article 8.General duties of the requested authority

    2. Article 9.Form of the request and the reply

    3. Article 10.Provision of documents

    4. Article 11.Time limits

    5. Article 12.Participation of officials from other Member States in administrative enquiries

    6. Article 13.Simultaneous controls

    7. Article 14.Request for notification of administrative decisions and measures

  4. CHAPTER III EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST

    1. Article 15.Mandatory exchange of information

    2. Article 16.Optional exchange of information

    3. Article 17.Obligation of Member States to facilitate exchanges of information without prior request

    4. Article 18.Limitation of obligations

  5. CHAPTER IV STORAGE AND EXCHANGE OF ELECTRONIC INFORMATION ON ECONOMIC OPERATORS

    1. Article 19.Storage and exchange of information on authorisations of economic operators and tax warehouses

    2. Article 20.Access to and correction of information

    3. Article 21.Data retention

    4. Article 22.Implementation

  6. CHAPTER V COMMON CONDITIONS GOVERNING ASSISTANCE

    1. Article 23.Language regime

    2. Article 24.Quality of service

    3. Article 25.General limits to the obligations of the requested authority

    4. Article 26.Expenses

    5. Article 27.Minimum amount

    6. Article 28.Official secrecy, data protection and use of the information communicated under this Regulation

    7. Article 29.Access to information under Commission authorisation

    8. Article 30.Evidential value of information obtained

    9. Article 31.Obligation to cooperate

    10. Article 32.Relations with third countries

    11. Article 33.Assistance to economic operators

  7. CHAPTER VI EVALUATION AND FINAL PROVISIONS

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

    2. Article 35.Committee on Excise Duty

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

    4. Article 37.Reporting to European Parliament and Council

    5. Article 38.Bilateral Arrangements

    6. Article 39.Entry into force

  8. Signature

    1. ANNEX

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