Commission Implementing Regulation (EU) 2017/2236 of 5 December 2017 amending Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty
Commission Implementing Regulation (EU) 2017/2236of 5 December 2017amending Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise dutyTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beveragesOJ L 316, 31.10.1992, p. 21., and in particular Article 27(4) thereof,Whereas:(1)Pursuant to Article 27(1)(a) of Directive 92/83/EEC, Member States are required to exempt from excise duty alcohol which has been completely denatured in accordance with the requirements of any Member State, provided that those requirements have been duly notified and accepted in accordance with the conditions laid down in paragraphs 3 and 4 of that Article.(2)Denaturants which are employed in each Member State for the purposes of the complete denaturation of alcohol in accordance with Article 27(1)(a) of Directive 92/83/EEC are described in the Annex to Commission Regulation (EC) No 3199/93Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (OJ L 288, 23.11.1993, p. 12)..(3)On 8 June 2017, Romania communicated to the Commission, the denaturant which it intends to employ for the complete denaturing of alcohol, with effect from 1 September 2017, for the purposes of Article 27(1)(a) of that Directive.(4)The Commission transmitted that communication to the other Member States on 14 June 2017.(5)On 5 July 2017, Bulgaria communicated to the Commission the denaturant which it intends to employ for the complete denaturing of alcohol, with effect from 1 August 2017, for the purposes of Article 27(1)(a) of that Directive.(6)The Commission transmitted that communication to the other Member States on 7 July 2017.(7)No objections have been received by the Commission.(8)For reasons of legal certainty this Regulation should enter into force as a matter of urgency.(9)Regulation (EC) No 3199/93 should therefore be amended accordingly.(10)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duties,HAS ADOPTED THIS REGULATION: