Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation i... (32012R0389)
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
- 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
- CHAPTER I
- GENERAL PROVISIONS
- Article 1
- Subject matter and scope
- Article 2
- Definitions
- Article 3
- Competent authorities
- Article 4
- Central excise liaison offices and liaison departments
- Article 5
- Competent officials
- Article 6
- Obligations of the central excise liaison office, liaison departments and competent officials
- Article 7
- Information or documents obtained with the authorisation or at the request of the judicial authority
- CHAPTER II
- COOPERATION ON REQUEST
- Article 8
- General duties of the requested authority
- Article 9
- Form of the request and the reply
- Article 10
- Provision of documents
- Article 11
- Time limits
- Article 12
- Participation of officials from other Member States in administrative enquiries
- Article 13
- Simultaneous controls
- Article 14
- Request for notification of administrative decisions and measures
- CHAPTER III
- EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST
- Article 15
- Mandatory exchange of information
- Article 16
- Optional exchange of information
- Article 17
- Obligation of Member States to facilitate exchanges of information without prior request
- Article 18
- Limitation of obligations
- CHAPTER IV
- STORAGE AND EXCHANGE OF ELECTRONIC INFORMATION ON ECONOMIC OPERATORS
- Article 19
- Storage and exchange of information on authorisations of economic operators and tax warehouses
- Article 20
- Access to and correction of information
- Article 21
- Data retention
- Article 22
- Implementation
- CHAPTER V
- COMMON CONDITIONS GOVERNING ASSISTANCE
- Article 23
- Language regime
- Article 24
- Quality of service
- Article 25
- General limits to the obligations of the requested authority
- Article 26
- Expenses
- Article 27
- Minimum amount
- Article 28
- Official secrecy, data protection and use of the information communicated under this Regulation
- Article 29
- Access to information under Commission authorisation
- Article 30
- Evidential value of information obtained
- Article 31
- Obligation to cooperate
- Article 32
- Relations with third countries
- Article 33
- Assistance to economic operators
- CHAPTER VI
- EVALUATION AND FINAL PROVISIONS
- Article 34
- Evaluation of arrangements, collection of operational statistics and reporting
- Article 35
- Committee on Excise Duty
- Article 36
- Repeal of Regulation (EC) No 2073/2004
- Article 37
- Reporting to European Parliament and Council
- Article 38
- Bilateral Arrangements
- Article 39
- Entry into force
- ANNEX
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