Considerations on COM(2003)236 - Opinion of the Commission pursuant to Article 251 (2), third subparagraph, point (c) of the EC Treaty, on the European Parliament's amendments to the Council's common position regarding the proposal for a Decision of the European Parliament and of the Council on computerising the movement and surveillance of excisable products amending the proposal of the Commission pursuant to Article 250 (2) of the EC Treaty

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dossier COM(2003)236 - Opinion of the Commission pursuant to Article 251 (2), third subparagraph, point (c) of the EC Treaty, on the European ...
document COM(2003)236 EN
date June 16, 2003
 
(1) Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products(4) provides that products moving between the territories of the Member States under excise-duty suspension arrangements must be accompanied by a document completed by the consignor.

(2) Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the accompanying document for the movement under duty-suspension arrangements of products subject to excise duty(5) lays down the form and content of the accompanying document provided for in Directive 92/12/EEC.

(3) It is necessary to have a computerised system for monitoring the movement of excisable goods, such as will allow Member States to obtain real-time information on those movements and to carry out the requisite checks, including checks during movement of products, within the meaning of Article 15 of Directive 92/12/EEC.

(4) The setting up of a computer system should also allow the intra-Community movement of goods under suspension of excise duties to be simplified.

(5) A computerised system for the intra-Community movement and monitoring of excisable goods (EMCS) should be compatible and, if technically possible, merged with the new computerised transit system (NCTS), so as to facilitate administrative and commercial procedures.

(6) For the purposes of implementing this Decision, the Commission should coordinate Member States' activities, so as to ensure the smooth operation of the internal market.

(7) Because of the size and complexity of such a computerised system, both the Community and the Member States will need considerable additional human and financial resources for the purpose. Accordingly, provision should be made whereby the Commission and the Member States make the necessary resources available for the development and deployment of the system.

(8) In developing the national components, Member States should apply the principles laid down for electronic government systems and should treat the economic operators in the same way as in the other fields where computer systems are set up. In particular, they should allow the economic operators, especially the small and medium-sized enterprises active in this sector, to use these national components at the lowest possible cost, and they should promote all measures aimed at preserving their competitiveness.

(9) The division between the Community and non-Community components of the computerised system should also be defined, as should the respective duties of the Commission and the Member States with regard to the system's development and deployment. In that context, the Commission, assisted by the relevant Committee, should fulfil a major role in coordinating, organising and managing the system.

(10) Arrangements should be made for evaluating the implementation of the computerised system for monitoring excisable goods.

(11) The funding of the system should be shared between the Community and the Member States, the Community's share being specifically entered as such in the general budget of the European Union.

(12) Establishing the computerised system serves to enhance the internal-market aspects of the movement of excisable goods. Any fiscal aspects relating to the movement of excisable goods should be addressed by amending Directive 92/12/EEC. This Decision does not prejudice the legal basis of any future amendments to Directive 92/12/EEC.

(13) Before the EMCS is operational, and given the problems which have been experienced, the Commission, in collaboration with Member States, and taking account of the views of the trade sectors concerned, should look at ways to improve the current paper-based system.

(14) This Decision lays down, for the entire period needed for the development and the deployment of the system, a financial framework constituting the prime reference within the meaning of Point 33 of the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure(6), for the budgetary authority during the annual budgetary procedure.

(15) The measures necessary for the implementation of this Decision should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission(7).