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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 4 CELEX: 02012R0389-20230213 Central excise liaison offices and liaison departments
1. The competent authority of each Member State shall designate a central excise liaison office to which principal responsibility shall be delegated for contacts with other Member States in the field of administrative cooperation with respect to legislation on excise duties. It shall inform the Commission and the competent authorities of the other Member States thereof.
The central excise liaison office may also be designated as responsible for contacts with the Commission for the purposes of this Regulation. 2. The competent authority of each Member State may designate liaison departments, other than the central excise liaison office, with the competence assigned according to its national legislation or policy to exchange directly information under this Regulation.
The central excise liaison office shall ensure that the list of these departments is kept up to date and made available to the central excise liaison offices of the other Member States concerned. |