Legal provisions of COM(2021)817 - Amendment of Directive 2008/118/EC and Directive (EU) 2020/262 (recast) as regards tax-free shops situated in the French terminal of the Channel Tunnel - Main contents
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| dossier | COM(2021)817 - Amendment of Directive 2008/118/EC and Directive (EU) 2020/262 (recast) as regards tax-free shops situated in the French ... |
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| document | COM(2021)817  |
| date | April 5, 2022 |
Article 1
Amendment to Directive 2008/118/EC
Article 14 of Directive 2008/118/EC is amended as follows:
| (1) | the following paragraph is inserted: ‘1a. The exemption provided for in paragraph 1 shall also apply to excise goods supplied by tax-free shops situated in the French terminal of the Channel Tunnel in Coquelles to passengers holding transport documents which are valid for a journey to the United Kingdom through the Channel Fixed Link.’; |
| (2) | paragraph 3 is replaced by the following: ‘3. Member States shall take the measures necessary to ensure that the exemptions provided for in paragraphs 1, 1a and 2 are applied in such a way as to prevent any possible evasion, avoidance or abuse.’. |
Article 2
Amendment to Directive (EU) 2020/262
Article 13 of Directive (EU) 2020/262 is amended as follows:
| (1) | the following paragraph is inserted: ‘1a. The exemption provided for in paragraph 1 shall also apply to excise goods supplied by tax-free shops situated in the French terminal of the Channel Tunnel in Coquelles to passengers holding transport documents which are valid for a journey to the United Kingdom through the Channel Fixed Link.’; |
| (2) | paragraph 3 is replaced by the following: ‘3. Member States shall take the measures necessary to ensure that the exemptions provided for in paragraphs 1, 1a and 2 are applied in such a way as to prevent any possible evasion, avoidance or abuse.’. |
Article 3
Transposition
1. Where a Member State decides to apply the exemption provided for in Article 14(1) of Directive 2008/118/EC in accordance with Article 1 of this Directive or the exemption provided for in Article 13(1) of Directive (EU) 2020/262 in accordance with Article 2 of this Directive, and adopts the laws, regulations and administrative provisions necessary to give effect to this Directive, it shall immediately inform the Commission of measures taken pursuant to this Directive.
2. When a Member State adopts those measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
Article 4
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Article 5
This Directive is addressed to the Member States.