理事会决定No 896/2011/EU,就受益于消费税税率的降低的适用期和年度配额,修订决定2007/659/EC

技术法规类型:欧盟Eurlex法规 来源:tbtmap

EURLEX ID:32011D0896

OJ编号:OJ L 345, 29.12.2011, p. 18-19

中文标题:理事会决定No 896/2011/EU,就受益于消费税税率的降低的适用期和年度配额,修订决定2007/659/EC

原文标题:Council Decision No 896/2011/EU of 19 December 2011 amending Decision 2007/659/EC as regards its period of application and the annual quota benefiting from a reduced rate of excise duty

分类:09.30.20_消费税

文件类型:二级立法 Decision|决定

生效日期:2011-12-21

废止日期:2058-12-31

法规全文:查看欧盟官方文件

HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 345/18
EN
Official Journal of the European Union
29.12.2011
COUNCIL DECISION No 896/2011/EU
of 19 December 2011
amending Decision 2007/659/EC as regards its period of application and the annual quota benefiting
from a reduced rate of excise duty
THE COUNCIL OF THE EUROPEAN UNION,
Martinique and Réunion, therefore, a reference should be
made in this amending Decision exclusively to those four
outermost regions.
Having regard to the Treaty on the Functioning of the European
Union, and in particular Article 349 thereof,
(3) On
29
June
2010,
the
French
authorities
sent
the
Commission the report provided for in Article 4 of
Decision 2007/659/EC. The report contains two
Having regard to the proposal from the European Commission,
requests. First, the French authorities ask that the
annual quota be increased from 108 000 hectolitres to
125 000 hectolitres of pure alcohol to reflect trends on
After transmission of the draft legislative act to the national
the market for rum in the Union. Secondly, they request
parliaments,
an extension by 1 year, i.e. to 31 December 2013, of the
period of application of Decision 2007/659/EC so as to
bring it into line with that of a State aid decision on the
same issue adopted by the Commission on 27 June
Having regard to the opinion of the European Parliament ( 1 ),
2007 ( 5 ) (hereinafter: ‘the State aid Decision’).
Acting in accordance with a special legislative procedure,
(4) The
information
provided
by
the
French
authorities
shows that quantities of ‘traditional’ rum coming onto
the market at the reduced rate of excise duty have
Whereas:
grown since the adoption of Decision 2007/659/EC,
from 96 100 hectolitres of pure alcohol in 2007 to
105 700 hectolitres in 2010, i.e. an annual increase of
3,2 %. Provided that this trend continues, the quantities
(1) Council
Decision
2007/659/EC
of
9
October
2007
auth
of ‘traditional’ rum coming onto the market should be
orising France to apply a reduced rate of excise duty on
around 109 100 hectolitres of pure alcohol in 2011,
‘traditional’ rum produced in its overseas departments ( 2 )
112 600 hectolitres in 2012 and 116 200 hectolitres
authorises France to apply to ‘traditional’ rum produced
in 2013, thus exceeding the 108 000 hectolitre quota
in its overseas departments and sold on the French
provided for by Decision 2007/659/EC.
mainland a reduced rate of excise duty which may be
lower than the minimum rate of excise duty on alcohol
set by Council Directive 92/84/EEC of 19 October 1992
(5) Recital
9
of
Decision
2007/659/EC
underlines
that
since
on the approximation of the rates of excise duty on
the competitiveness of ‘traditional’ rum from the overseas
alcohol and alcoholic beverages ( 3 ) but not more than
departments needs to be supported on the market in
50 % lower than the standard national excise duty on
mainland France in order to safeguard the activity of
alcohol. The ‘traditional’ rum to which the reduced rate
their sugar-cane rum sector, the quantities of traditional
of excise duty applies is now defined in point 1(f) of
rum originating in the overseas departments eligible for a
Annex II to Regulation (EC) No 110/2008 of the
reduced rate of excise duty when released for
European Parliament and of the Council of 15 January
consumption on that market should be reviewed. The
2008 on the definition, description, presentation,
108 000 hectolitre annual quota established by
labelling and the protection of geographical indications
Decision 2007/659/EC should be, therefore, increased
of spirit drinks ( 4 ). The reduction in excise duty is
to 120 000 hectolitres, including the quota for 2011 in
confined to an annual quota of 108 000 hectolitres of
order to ensure continuity, taking into account the
pure alcohol. The derogation expires on 31 December
increase forecasted for that year. This increase would
2012.
cover annual growth of 4,3 %, i.e. a little more than
the 3,2 % increase witnessed in 2007-10.
(2) In
order
to
adapt
the
terms
of
Decision
2007/659/EC
to
Article 349 of the Treaty on the Functioning of the
(6) It
is
also
necessary
to
extend
the
period
of
application
of
European Union and bearing in mind that ‘traditional’
Decision 2007/659/EC by 1 year so that it expires at the
rum is produced only in Guadeloupe, French Guiana,
same time as that of the State aid Decision.
( 1 ) Opinion of 1 December 2011 (not yet published in the Official
Journal).
(7)
Decision 2007/659/EC should be amended accordingly,
( 2 ) OJ L 270, 13.10.2007, p. 12.
( 3 ) OJ L 316, 31.10.1992, p. 29.
( 4 ) OJ L 39, 13.2.2008, p. 16.
( 5 ) OJ C 15, 22.1.2008, p. 1.

EN
29.12.2011 Official
Journal
of
the
European
Union L
345/19
HAS ADOPTED THIS DECISION:
of volatile substances other than ethyl and methyl alcohol
equal to or exceeding 225 grams per hectolitre of pure
Article 1
alcohol and an alcoholic strength by volume of 40 % or
more.
Decision 2007/659/EC is amended as follows:
___________
(1) the title is replaced by the following:
(*) OJ L 39, 13.2.2008, p. 16.’;
‘Council Decision of 9 October 2007 authorising France to
apply a reduced rate of excise duty on ‘traditional’ rum
(4) Article 3(1) is replaced by the following:
produced in Guadeloupe, French Guiana, Martinique and
Réunion’;
‘1. The
reduced
rate
of
excise
duty
applicable
to
the
product referred to in Article 2 shall be confined to an
(2) Article 1 is replaced by the following:
annual quota of 108 000 hectolitres of pure alcohol for
the period up to 31 December 2010. For the period
‘Article 1
between 1 January 2011 and 31 December 2013, it shall
be confined to an annual quota of 120 000 hectolitres.’;
By way of derogation from Article 110 of the Treaty on the
Functioning of the European Union, France is authorised to
extend the application on the French mainland, to ‘tradi
(5) in Article 5, the date 31 December 2012 is replaced by that
tional’ rum produced in Guadeloupe, French Guiana,
of 31 December 2013.
Martinique and Réunion, of a rate of excise duty lower
than the full rate for alcohol set by Article 3 of Directive
Article 2
92/84/EEC.’;
This Decision shall enter into force on the day of its adoption.
(3) Article 2 is replaced by the following:
Article 3
‘Article 2
This Decision is addressed to the French Republic.
The derogation referred to in Article 1 shall be confined to
rum as defined in point 1(f) of Annex II to Regulation (EC)
No 110/2008 of the European Parliament and of the
Done at Brussels, 19 December 2011.
Council of 15 January 2008 on the definition, description,
presentation, labelling and the protection of geographical
For the Council
indications of spirit drinks (*) produced in Guadeloupe,
French Guiana, Martinique and Réunion from sugar cane
The President
harvested in the place of manufacture, having a content
M. KOROLEC

附件:

P020171219229415365861.pdf

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