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17.9.2011 Official
Journal
of
the
European
Union L
241/33
COMMISSION IMPLEMENTING DECISION
of 16 September 2011
concerning the application of the control and movement provisions of Council Directive
2008/118/EC to products falling within CN code 3811, in accordance with Article 20(2) of
Council Directive 2003/96/EC
(notified under document C(2011) 6423)
(2011/545/EU)
THE EUROPEAN COMMISSION,
(3) Taking
into
account
the
risk
of
tax
evasion,
avoidance
or
abuse they represent, products under CN code 3811
Having regard to the Treaty on the Functioning of the European
should be made subject to the control and movement
Union,
provisions of Directive 2008/118/EC.
Having regard to Council Directive 2003/96/EC of 27 October
(4) The
measures
provided
for
in
this
Decision
are
in
2003 restructuring the Community framework for the taxation
accordance with the opinion of the Committee on
of energy products and electricity
( 1 ), and in particular
Excise Duty,
Article 20(2) thereof,
Whereas:
HAS ADOPTED THIS DECISION:

(1) The
Authorities
of
the
Netherlands
have
notified
the
Article 1
Commission in accordance with Article 20(2) of
In accordance with Article 20(2) of Directive 2003/96/EC,
Directive 2003/96/EC that not applying the control
products falling within CN code 3811 shall be subject to the
and movement provisions of Council Directive
control and movement provisions of Directive 2008/118/EC.
2008/118/EC of 16 December 2008 concerning the
general arrangements for excise duty and repealing
Directive 92/12/EEC ( 2 ) to additives falling within CN
Article 2
code 3811 of the Combined Nomenclature as amended
by Commission Regulation (EC) No 2031/2001 of
This Decision shall apply from 1 July 2012.
6 August 2001, amending Annex I to Council Regu
lation (EEC) No 2658/87 on the tariff and statistical
Article 3
nomenclature and on the Common Customs Tariff ( 3 ),
which are subject to taxation in accordance with
This Decision is addressed to the Member States.
Directive 2003/96/EC, is liable to give rise to tax
evasion, avoidance or abuse. The authorities of the
Netherlands have therefore requested to add CN code
Done at Brussels, 16 September 2011.
3811 to the control and movement provisions of
Directive 2008/118/EC.
For the Commission
(2) The
Commission
has
transmitted
the
request
of
the
authorities of the Netherlands to the other Member
Algirdas EMETA
States.
Member of the Commission
( 1 ) OJ L 283, 31.10.2003, p. 51.
( 2 ) OJ L 9, 14.1.2009, p. 12.
( 3 ) OJ L 279, 23.10.2001, p. 1.

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