Commission Implementing Regulation (EU) 2022/829 of 25 May 2022 amending Regulation (EC) No 31/96 as regards the institutions eligible for exemption from excise duty
Commission Implementing Regulation (EU) 2022/829of 25 May 2022amending Regulation (EC) No 31/96 as regards the institutions eligible for exemption from excise dutyTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EECOJ L 9, 14.1.2009, p. 12., and in particular Article 13(2) thereof,Whereas:(1)Directive 2008/118/EC was amended by Council Directive (EU) 2019/2235Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework (OJ L 336, 30.12.2019, p. 10)., which introduced exemptions from payment of VAT and excise duty for defence efforts undertaken within the Union framework.(2)The Annex to Commission Regulation (EC) No 31/96Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (OJ L 8, 11.1.1996, p. 11). sets out the exemption certificate to be used to confirm that a certain transaction qualifies for exemption from payment of excise duty under Article 12 of Directive 2008/118/EC. In order to enable Member States to apply the exemption from payment of excise duty for defence efforts as set out in Article 12(1), point (ba), of Directive 2008/118/EC, that certificate should be amended.(3)Regulation (EC) No 31/96 should therefore be amended accordingly.(4)As Article 12(1), point (ba), of Directive 2008/118/EC applies from 1 July 2022, the application of this Regulation should be deferred to that date.(5)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,HAS ADOPTED THIS REGULATION: