Legal provisions of COM(2001)442 - Authorisation of Portugal to apply a reduced rate of excise duty in the autonomous region of Madeira on locally produced and consumed rum and liqueurs and in the autonomous region of the Azores on locally produced and consumed liqueurs and eaux-de-vie

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dossier COM(2001)442 - Authorisation of Portugal to apply a reduced rate of excise duty in the autonomous region of Madeira on locally produced and ...
document COM(2001)442 EN
date February 18, 2002


Contents

Article 1

By way of derogation from Article 90 of the Treaty, Portugal is hereby authorised to apply a rate of excise duty lower than the full rate on alcohol laid down in Article 3 of Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages(3) in the autonomous region of Madeira, to locally produced and consumed rum and liqueurs, and in the autonomous region of the Azores, to locally produced and consumed liqueurs and eaux-de-vie.

Article 2

The derogation referred to in Article 1 shall be confined:

1. in Madeira

(a) to rum as defined in Article 1(4)(a) of Council Regulation (EEC) No 1576/89 of 29 May 1989 laying down general rules on the definition, description and presentation of spirit drinks(4) having the geographical designation 'Rum da Madeira' referred to in Article 5(3) and Annex II(1) of that Regulation,

(b) to liqueurs as defined in Article 1(4)(r) of Regulation (EEC) No 1576/89 produced from regional fruit or plants;

2. in the Azores

(a) to liqueurs as defined in Article 1(4)(r) of Regulation (EEC) No 1576/89 produced from regional fruit or raw materials,

(b) to eau-de-vie made from wine or grape marc having the characteristics and qualities defined in Article 1(4)(d) and (f) of Regulation (EEC) No 1576/89.

Article 3

The reduced rate of excise duty applicable to the products referred to in Article 1 may be lower than the minimum rate of excise duty on alcohol set by Directive 92/84/EEC, but may not be more than 75 % lower than the standard national excise duty on alcohol.

Article 4

By 31 December 2005 at the latest, Portugal shall send the Commission a report to enable it to assess whether the reasons which justified the granting of the reduced rate still exist.

Article 5

This Decision shall apply from 1 January 2002 until 31 December 2008.

Article 6

This Decision is addressed to the Portuguese Republic.