Commission Implementing Regulation (EU) 2020/1727 of 18 November 2020 amending Implementing Regulation (EU) 2015/2447 as regards certain rules on Authorised Economic Operators
Commission Implementing Regulation (EU) 2020/1727of 18 November 2020amending Implementing Regulation (EU) 2015/2447 as regards certain rules on Authorised Economic OperatorsTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs CodeOJ L 269, 10.10.2013, p. 1., and in particular Article 41 thereof,Whereas:(1)In order to ensure, for the purpose of granting the status of authorised economic operator, a uniform implementation of the criterion laid down in Article 39(a) of Regulation (EU) No 952/2013 ("the Code") on the absence of any serious or repeated infringements of customs legislation and taxation rules including no record of serious criminal offences, relating to the economic activity of the applicant, certain provisions of Article 24 of Commission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558). need to be clarified. First, it is necessary to clarify that, as regards infringements, the criterion is fulfilled where no administrative or judicial authority has taken a decision concluding that one of the persons described in point (b) of Article 24(1) has committed such infringements over the previous three years. The facts giving rise to the infringements must have occurred in the previous three years, even though the administrative or judicial authority might in some cases conclude on those facts after those three years have elapsed. Second, it is necessary to clarify that the relevant serious or repeated infringements of customs legislation and taxation rules are those related to the economic activity of the persons described in point (b) in that Article. Third, it is necessary to clarify which persons other than the applicant must, depending on the organisational structure of the applicant, be assessed with respect to the criterion.(2)Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly.(3)The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,HAS ADOPTED THIS REGULATION: