Products subject to excise duties: holding, movement and monitoring
The committee adopted the report by Dariusz ROSATI (PES, PL) broadly approving the proposal under the consultation procedure, subject to a number of amendments:
- the burden of proof should be placed firmly on state authorities to show that goods were for commercial use in disputed cases, rather than the individual having to prove they were for personal use;
- the Commission should review and assess the guide levels previously in force used as guidelines by national competent authorities in their task of evaluating the commercial or non-commercial nature of products. MEPs pointed out that those guide levels have too often been used as mandatory limits in some Member States and have led in practice to discrimination, which is contrary to internal market principles.