Commission Delegated Regulation (EU) 2023/735 of 30 January 2023 amending Delegated Regulation (EU) 2020/760 with regard to the requirement to submit invoices to establish the reference quantity and clarifying some issues concerning the Licence Operator Registration and Identification (LORI) electronic system
Commission Delegated Regulation (EU) 2023/735of 30 January 2023amending Delegated Regulation (EU) 2020/760 with regard to the requirement to submit invoices to establish the reference quantity and clarifying some issues concerning the Licence Operator Registration and Identification (LORI) electronic systemTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007OJ L 347, 20.12.2013, p. 671., and in particular Article 186 thereof,Whereas:(1)Commission Delegated Regulation (EU) 2020/760Commission Delegated Regulation (EU) 2020/760 of 17 December 2019 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the rules for the administration of import and export tariff quotas subject to licences and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the lodging of securities in the administration of tariff quotas (OJ L 185, 12.6.2020, p. 1). supplements Regulation (EU) No 1308/2013 as regards the rules for the administration of import and export tariff quotas for agricultural products subject to licences.(2)In accordance with Article 10(2) of Delegated Regulation (EU) 2020/760, operators are to submit an invoice to the licence issuing authority for establishing the reference quantity. So far the reference quantity was established based on the transitional provision laid down in Article 26, first paragraph, of that Delegated Regulation, thus the provision in question was unused. As other features concerning the management of tariff rate quotas introduced by that Delegated Regulation have proven to be efficient and in order to reduce an administrative burden for the operators and for the licence issuing authorities, it is advisable to abolish the obligation of the operators to submit an invoice to the licence issuing authority for establishing the reference quantity.(3)Pursuant to Article 13(12) of Delegated Regulation (EU) 2020/760, operators notify the competent licence issuing authority of any changes affecting their Licence Operator Registration and Identification (LORI) record within 10 calendar days from the date of effectiveness of such changes. That deadline should be prolonged due to the length of the implementation of such changes and the difficulties for the operators to notify them on time.(4)Furthermore, the discrepancy existing in Articles 3(5) and 13(13) of Delegated Regulation (EU) 2020/760 between the obligation and the option as regards the prior registration of operators in case of suspension of reference quantity requirement in accordance with Article 9(9) of that Delegated Regulation should be clarified.(5)Article 14 of Delegated Regulation (EU) 2020/760 lays down rules as regards complaints for undue registration of an operator. The roles of the licence issuing authorities of the Member State where the controlled operator is established and registered for VAT purposes, and of the Member State that received a complaint should be clarified in such a way that the control is to be conducted by the Member State where the controlled operator is established.(6)Delegated Regulation (EU) 2020/760 should therefore be amended accordingly,HAS ADOPTED THIS REGULATION: