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Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch
Text
Chronology
Context
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Basic information
No longer in force
CELEX number:
31992R3649
Official Journal:
JOL_1992_369_R_0017_020
Form:
Regulation
Procedure number:
--
Languages:
bg
cs
da
de
el
en
et
fi
fr
hr
hu
it
lv
lt
mt
nl
pl
pt
ro
sk
sl
es
sv
Dates
Date of document:
December 17, 1992
Date of publication:
December 18, 1992
Date of effect:
January 1, 1993
Entry into force - See Art 6
Date of end of validity:
February 12, 2023
Partial end of validity See
32022R1636
Art. 10
December 31, 2023
Repealed by
32022R1636
Modified by
Modified by:
Règlement d’exécution (UE) 2021/2264 de la Commission du 17 décembre 2021 modifiant le règlement (CEE) no 3649/92 en ce qui concerne les notes explicatives du document d’accompagnement simplifié pour les petits producteurs indépendants certifiés et autocertifiés de boissons alcooliques
-
detail
Repealed by:
Règlement délégué (UE) 2022/1636 de la Commission du 5 juillet 2022 complétant la directive (UE) 2020/262 du Conseil en établissant la forme et le contenu des documents échangés dans le cadre des mouvements de produits soumis à accise, et établissant un seuil pour les pertes dues à la nature des produits
Modifies
Affected by case
Judgment of the Court (Eighth Chamber) of 18 July 2013. Metro Cash & Carry Danmark ApS v Skatteministeriet. Reference for a preliminary ruling: Højesteret - Denmark. Excise duty - Directive 92/12/EEC - Articles 7 to 9 - Directive 2008/118/EC - Articles 32 to 34 - Intra-Community movement of products subject to excise - Regulation (EEC) No 3649/92 - Articles 1 and 4 - Simplified accompanying document - Copy 1 - ‘Cash & carry’ business - Products released for consumption in a Member State and held for commercial purposes in another Member State or products acquired by private individuals for their own use and transported by them - Spirits - No obligation on the supplier to check. Case C-315/12.
A01
A04
Legal basis
Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
EuroVoc Vocabulary
Movement certificate
Excise duty
Free movement of goods
Redemption
Taxation
Excise duties
Intra-EU trade
Marketing