ANNEXES to the Proposal for a Council Directive laying down the general arrangements for excise duty (recast) - Hoofdinhoud

Council of the European Union Brussels, 1 June 2018 (OR. en) 9571/18

Interinstitutional File: ADD 1

2018/0176 (CNS) i FISC 239 ECOFIN 547 IA 165

PROPOSAL

From: Secretary-General of the European Commission, signed by Mr Jordi AYET PUIGARNAU, Director

date of receipt: 25 May 2018

To: Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union

No. Cion doc.: COM(2018) 346 final i - ANNEXES 1 to 2

Subject: ANNEXES to the Proposal for a Council Directive laying down the general arrangements for excise duty (recast)

Delegations will find attached document COM(2018) 346 final i - ANNEXES 1 to 2.

Encl.: COM(2018) 346 final i - ANNEXES 1 to 2

EUROPEAN COMMISSION

Brussels, 25.5.2018 COM(2018) 346 final i ANNEXES 1 to 2

ANNEXES to the

Proposal for a Council Directive laying down the general arrangements for excise duty (recast) {SEC(2018) 255 final} - {SWD(2018) 260 final} - {SWD(2018) 261 final}

ANNEX I Part A

Repealed Directive with list of the successive amendments thereto

(referred to in Article 57) Council Directive 2008/118/EC i (OJ L 9, 14.1.2009, p. 12) Council Directive 2010/12 i/EU (OJ L 50, 27.2.2010, p. 1) Treaty of Accession of Croatia (OJ L 112, 24.4.2012, p. 10) Council Directive 2013/61 i/EU (OJ L 353, 28.12.2013, p. 5)

Part B

Time-limits for transposition into national law and date of application (referred to in Article 57)

Directive Time-limit for transposition Date of application

2008/118/EC 1 January 2010 1 April 2010 2010/12/EU 1 January 2011

ANNEX II C ORRELATION T ABLE Directive 2008/118/EC i This Directive Articles 1 and 2 Articles 1 and 2 Article 3(1), (2) and (3) Article 3(1), (2) and (3) Article 3(4) _

_ Article 3(4)

Article 4, introductory wording Article 4, introductory wording

Article 4(1) to (5) Article 4(1) to (5)

Article 4(6) _

Article 4(7) Article 4(6)

Articles 4(8) to (11) Articles 4(7) to (10)

_ Article 4(11) and (12)

Article 36(1), subparagraph 2 Article 4(13)

Article 5(1) and (2) Article 5(1) and (2)

Article 5(3), introductory wording Article 5(3), introductory wording Article 5(3)(a) to (e) Article 5(3)(a) to (e) Article 5(3)(f) and (g) _

Article 5(4), (5) and (6) Article 5(4), (5) and (6)

Article 6 Article 6

Article 7(1) to (4), first and second Article 7(1) to (4), first and second subparagraph subparagraph Article 7(4), third subparagraph Article 7(6), first subparagraph Article 7(5) _

_ Article 7(5)

– Article 7(6), second subparagraph

– Article 7(7)

Articles 8 to 12 Articles 8 to 12

Article 13(1) Article 13(1)

Article 13(2) _

_ Article 13(2) and (3)

Article 13(3) Article 13(4)

Article 14(1), (2) and (3) Article 14(1), (2) and (3)

Article 14(4) _

Article 14(5) Article 14(4)

Article 15 and 16 Article 15 and 16

Article 17(1), introductory wording Article 17(1), introductory wording Article 17(1)(a), introductory wording Article 17(1)(a), introductory wording Article 17(1)(a)(i) to (iv) Article 17(1)(a)(i) to (iv) _ Article 17(1)(a)(v) Article 17(1)(b) Article 17(1)(b) _ Article 17(2) and (3) Article 17(2) Article 17(4) Article 17(3) Article 17(5) Article 18(1) Article 18(1) _ Article 18(2) Article 18(2) Article 18(3) Article 18(3), first sentence Article 18(4) Article 18(4) Article 18(5) Article 18(3), second sentence Article 18(6) Article 19 Article 19 Article 20(1) Article 20(1) Article 20(2) Article 20(2)(i) and (ii) _ Article 20(2)(iii) Article 21(1) to (4) Article 21(1) to (4) Article 21(5) Article 22(1) Article 21(6) Article 21(5) Article 21(7) Article 21(6) Article 21(8) Article 21(7), first sentence - Article 21(7), second sentence _ Article 22(2) to (5) Article 22 Article 23(1) and (2) _ Article 23(3) Article 23, first paragraph, introductory Article 24(1), introductory wording wording

Article 23, first paragraph, point 1 Article 24(1)(a)

Article 23, first paragraph, point 2 Article 24(1)(b)

Article 23, first paragraph, point 3 Article 24(1)(c)

Article 23, second paragraph Article 24(2)

Article 24 Article 25

Article 25(1) Article 26(1)

_ Article 26(2)

Article 25(2) Article 26(3), first, second and third sentence Article 25(3) Article 26(3), fourth sentence Article 26(1) to (2) Article 27(1) to (2) Article 26(3) -

Article 26(4) and (5) Article 27(3) and (4) _ Article 27(5) Article 27 Article 28 Article 28(1) Article 29(1) Article 28(2), first and second subparagraph Article 29(2) and (3) _ Article 29(4) Article 28(2), third subparagraph Article 29(5) Article 29 Article 30 Article 30 Article 31 Article 31 Article 32 Article 32 Article 33 Article 33(1) Article 34(1) and (2) _ Article 34(3) and (4) Article 33(2) Article 34(5) Article 33(3) and (4) _

• - 

  Article 35(1)

Article 33(5) Article 35(2)

Article 33(6) Article 38(4)

Article 34(1) Article 36(1)

Article 34(2)(a), (b) and (c) Article 36(2)(a), (b) and (c)

Article 34(2), second subparagraph _

_ Article 36(3) to (7)

_ Article 37 to 42

Article 35 Article 43

_ Article 44

Article 36(1), first subparagraph Article 45(1), first subparagraph

Article 36(1), second subparagraph Article 45(13)

Article 36(2) to (6) Article 45(2) to (6)

Article 37(1), first subparagraph Article 46(1) first subparagraph

• - 

  Article 46(1), second subparagraph

• - 

  Article 46(2)

Article 37(1), second subparagraph Article 46(3), first subparagraph

Article 37(1), third subparagraph Article 46(3), second subparagraph

Article 37(2) _

Article 38 Article 47

• - 

  Article 47(3), first subparagraph, second sentence

Article 39 Article 48

Article 40 Article 49

Article 41 Article 50

Article 42 Article 51

_ Article 52

Article 43 Article 53

Article 44 _

_ Articles 54, and 55 Articles 45 and 46 _

Article 47 Article 57

Article 48 Article 56

Article 49 Article 58

Article 50 Article 59

_ Annex I

_ Annex II

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