Retained EU Law
2012
United Kingdom
Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 39 other sections — procedural / definitional / commencement
Definitions
Competent authorities
Central excise liaison offices and liaison departments
Competent officials
Obligations of the central excise liaison office, liaison departments and competent officials
Information or documents obtained with the authorisation or at the request of the judicial authority
General duties of the requested authority
Form of the request and the reply
Provision of documents
Time limits
Participation of officials from other Member States in administrative enquiries
Simultaneous controls
Request for notification of administrative decisions and measures
Mandatory exchange of information
Optional exchange of information
Obligation of Member States to facilitate exchanges of information without prior request
Limitation of obligations
Storage and exchange of information on authorisations of economic operators and tax warehouses
Access to and correction of information
Data retention
Implementation
Language regime
Quality of service
General limits to the obligations of the requested authority
Expenses
Minimum amount
Official secrecy, data protection and use of the information communicated under this Regulation
Access to information under Commission authorisation
Evidential value of information obtained
Obligation to cooperate
Relations with third countries
Assistance to economic operators
Evaluation of arrangements, collection of operational statistics and reporting
Committee on Excise Duty
Repeal of Regulation (EC) No 2073/2004
Reporting to European Parliament and Council
Bilateral Arrangements
Entry into force
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