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24.4.2012 Official
Journal
of
the
European
Union L
110/41
COMMISSION IMPLEMENTING DECISION
of 20 April 2012
concerning the application of the control and movement provisions of Council Directive
2008/118/EC to certain additives, in accordance with Article 20(2) of Council Directive 2003/96/EC
(notified under document C(2012) 2484)
(2012/209/EU)
THE EUROPEAN COMMISSION,
control and movement provisions of Directive
2008/118/EC. Only products falling within CN codes
3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00
Having regard to the Treaty on the Functioning of the European
should thus be made subject to those control and
Union,
movement provisions.
Having regard to Council Directive 2003/96/EC of 27 October
2003 restructuring the Community framework for the taxation
(4) Implementing
Decision
2011/545/EU
should
therefore
be replaced by an analogous Decision, which should
of energy products and electricity
( 1 ), and in particular
however be limited to CN codes 3811
11
10,
Article 20(2) thereof,
3811 11 90, 3811 19 00 and 3811 90 00.
Whereas:
(5) The
measures
provided
for
in
this
Decision
are
in
accordance with the opinion of the Committee on
(1) Following
a
request
made
by
the
Authorities
of
the
Excise Duty,
Netherlands under Article 20(2) of Directive 2003/96/EC,
the Commission has adopted Commission Implementing
Decision 2011/545/EU of 16 September 2011
HAS ADOPTED THIS DECISION:
concerning the application of the control and
movement provisions of Council Directive 2008/118/EC
to products falling within CN code 3811, in accordance
Article 1
with Article 20(2) of Council Directive 2003/96/EC ( 2 ).
That Implementing Decision submits all products falling
As from 1 January 2013, products falling within CN codes
within CN code 3811 to the control and movement
3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00 of
provisions of Council Directive 2008/118/EC of
Annex I to Council Regulation (EEC) No 2658/87 ( 4 ) as
16 December 2008 concerning the general arrangements
amended by Commission Regulation (EC) No 2031/2001 ( 5 )
for excise duty and repealing Directive 92/12/EEC (
shall be subject to the control and movement provisions of

3 ).
Directive 2008/118/EC, in accordance with Article 20(2) of
Directive 2003/96/EC.
(2)
In line with the request made by the Authorities of the
Netherlands, the intention of Implementing Decision
2011/545/EU is to prevent tax evasion, avoidance and
Article 2
abuse, by submitting to the control and movement
Implementing Decision 2011/545/EU is repealed.
provisions of Directive 2008/118/EC certain products
intended to be used as additives for motor fuels and
which, in this case, are subject to taxation in accordance
with Directive 2003/96/EC.
Article 3

This Decision is addressed to the Member States.
(3) Following
the
adoption
of
Implementing
Decision
2011/545/EU, the Commission’s attention has been
Done at Brussels, 20 April 2012.
drawn to the particular position of products falling
within CN codes 3811 21 00 and 3811 29 00. Those
products are neither intended to be used as heating
For the Commission
fuels or motor fuels, nor as additives thereto and do
not give rise to a risk of tax evasion, avoidance or
Algirdas EMETA
abuse. They should thus not be made subject to the
Member of the Commission
( 1 ) OJ L 283, 31.10.2003, p. 51.
( 2 ) OJ L 241, 17.9.2011, p. 33.
( 4 ) OJ L 256, 7.9.1987, p. 1.
( 3 ) OJ L 9, 14.1.2009, p. 12.
( 5 ) OJ L 279, 23.10.2001, p. 1.

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Document Outline

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