Directive 2022/543 - Amendment of Directives 2008/118/EC and (EU) 2020/262 as regards tax-free shops situated in the French terminal of the Channel Tunnel - Main contents
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Council Directive (EU) 2022/543 of 5 April 2022 amending Directives 2008/118/EC and (EU) 2020/262 as regards tax-free shops situated in the French terminal of the Channel Tunnel| Legal instrument | Directive |
|---|---|
| Number legal act | Directive 2022/543 |
| Regdoc number | ST(2022)6800 |
| Original proposal | COM(2021)817  |
| CELEX number i | 32022L0543 |
| Document | 05-04-2022; Date of adoption |
|---|---|
| Publication in Official Journal | 01-12--1; OJ L 107, p. 13–15 |
| Effect | 26-04-2022; Entry into force Date pub. +20 See Art 4 |
| End of validity | 31-12-9999 |
| Transposition | 01-01-1001; See Art 3.1 |
6.4.2022 |
EN |
Official Journal of the European Union |
L 107/13 |
COUNCIL DIRECTIVE (EU) 2022/543
of 5 April 2022
amending Directives 2008/118/EC and (EU) 2020/262 as regards tax-free shops situated in the French terminal of the Channel Tunnel
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Acting in accordance with a special legislative procedure,
Whereas:
(1) |
Article 14(1) of Council Directive 2008/118/EC (3) allows Member States to exempt from payment of excise duty excise goods supplied in tax-free shops situated in Union airports and ports for sale to travellers to a third territory. |
(2) |
The Channel Fixed Link is a twin bored tunnel rail link, under the English Channel between Coquelles (Pas-de-Calais, France) and Folkestone (Kent, United Kingdom). It has an associated service tunnel and terminal areas at either end for control of access to, and egress from, the tunnels. Due to those infrastructures, it has the characteristics of a maritime link between France and the United Kingdom, with border controls at the two access terminals. The maritime link and the Channel Fixed Link enable an English Channel crossing under the same conditions. |
(3) |
The French terminal of the Channel Fixed Link in Coquelles should therefore be considered equivalent to a port for purposes of Article 14 of Directive 2008/118/EC. |
(4) |
Due to the United Kingdom’s withdrawal from the Union which led to the opening of tax-free shops in the ports of Calais and Dunkirk and in the UK terminal of the Channel Fixed Link in Folkestone, it is appropriate to authorise the opening of tax-free shops in the French terminal of the Channel Fixed Link in Coquelles. |
(5) |
Given that passengers using the Channel Fixed Link cannot exit it until they reach the destination, the risk of non-compliance with the excise duty and tax free import allowances and consequently the control burden for the customs authorities will be limited. However, to prevent any evasion, avoidance or abuse, France should take the measures necessary to ensure the proper application of the tax exemption in the tax-free shops of the French terminal of the Channel Fixed Link in Coquelles. |
(6) |
Given that Council Directive (EU) 2020/262 (4) repeals and replaces Directive 2008/118/EC with effect from 13 February 2023, the corresponding provision in Directive (EU) 2020/262 should also be amended. |
(7) |
Directives 2008/118/EC and (EU) 2020/262 should therefore be amended accordingly, |
HAS ADOPTED THIS DIRECTIVE:
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... |
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This text has been adopted from EUR-Lex.
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