Explore European Union Legislation by Asking a Legal Question
assisted-checkbox
filter-instruction-1
positive-filters
negative-filters
act-filter tabs-all
parameters-title
query
assisted-checkbox: ✅
result-title
total 2
Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 article 34 CELEX: 02012R0389-20230213 Evaluation of arrangements, collection of operational statistics and reporting
1. The Member States and the Commission shall examine and evaluate the application of this Regulation. To that end, the Commission shall summarise regularly the experience of the Member States with the aim of improving the operation of the system established by this Regulation. 2. The Member States shall communicate to the Commission the following: (a) any available information relevant to their experience with the application of this Regulation, including any statistical data needed for its evaluation; (b) any available information on actual or suspected methods or practices used to contravene legislation on excise duties where those methods or practices reveal shortcomings or gaps in the operation of procedures defined in this Regulation.
With a view to evaluating the effectiveness of this system of administrative cooperation in enforcing the application of the legislation on excise duties and combating evasion and fraud concerning excise duties, Member States may communicate to the Commission any available information other than the information referred to in the first subparagraph. |
Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 article 34 CELEX: 02012R0389-20230213 The Commission shall forward the information communicated by Member States to the other Member States concerned.
The obligation to communicate information and statistical data shall not involve any unjustified increase of the administrative burden. 3. The Commission may extract directly information from messages generated by the computerised system for diagnostic and statistical purposes, subject to Article 28. 4. The information communicated by the Member States or extracted by the Commission for the purposes of paragraphs 1 to 3 shall not contain individual or personal data. 5. The Commission shall adopt implementing acts to determine, for the purpose of implementing this Article, the relevant statistical data communicated by the Member States, the information to be extracted by the Commission and the statistical reports to be prepared by the Commission and by the Member States.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 35(2). |