Commission Implementing Regulation (EU) 2016/ Of 24 February 2016 .
EN11.3.2016Official Journal of the European UnionL 66/1II(Non-legislative acts)REGULATIONSCOMMISSION IMPLEMENTING REGULATION (EU) 2016/323of 24 February 2016laying down detailed rules on cooperation and exchange of information between Member Statesregarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field ofexcise duties and repealing Regulation (EC) No 2073/2004 (1), and in particular, Article 9(2), Article 15(5) andArticle 16(3) thereof,After consulting the European Data Protection Supervisor;Whereas:(1)A computerised system is principally to be used for the exchanges of information provided for under Articles 8, 15and 16 of Regulation (EU) No 389/2012 regarding goods under excise duty suspension. It is therefore necessary tolay down the structure and content of the mutual administrative assistance documents that convey thatinformation.(2)In order to allow for effective control of goods under excise duty suspension, the requesting authority should beable to request the history of a movement of goods under excise duty suspension within the Union from anothercompetent authority by supplying the administrative reference code of the relevant electronic administrativedocument, assigned in accordance with Article 21(3) of Council Directive 2008/118/EC (2). Requested authoritiesshould be able to provide automatic responses to such requests. The response should include all electronicdocuments and other information exchanged in accordance with the provisions of Articles 21 to 25 ofDirective 2008/118/EC.(3)Where the requesting authority does not know the administrative reference code of the electronic administrativedocument under the cover of which a movement of goods under excise duty suspension within the Union takesplace, that requesting authority should be able to obtain the relevant administrative reference code by supplyingother relevant information concerning the movement.(4)Some investigations of trader compliance with the provisions of Chapter III and Chapter IV of Directive2008/118/EC require the collection of information that can only be found outside of the computerised system.Therefore the computerised system should, for the purposes of finding such information, support the transmissionof requests for administrative cooperation and of responses to such requests. The computerised system should alsosupport the sending of legally justified refusals by requested authorities.(1) OJ L 121, 8.5.2012, p. 1.(2) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive92/12/EEC (OJ L 9, 14.1.2009, p. 12).
L 66/2ENOfficial Journal of the European Union11.3.2016(5)The computerised system should provide standard formats for mutual administrative assistance documents tosupport the mandatory exchange of information where an irregularity or an infringement of legislation onexcise duties has occurred, or is suspected to have occurred.(6)It should be ensured that the computerised system is used for information that is optionally exchanged in the sameway as for information that is exchanged on a mandatory basis. The same mutual administrative assistancedocuments should be used in both cases.(7)It should be possible for the competent authorities of the Member States to request and receive feedback byuniform means on the follow-up action taken on the basis of information that has been exchanged.(8)Detailed rules should be laid down allowing for the exchange of information for the purposes of administrativecooperation when the computerised system is not available and for the recording of that information in thecomputerised system when it becomes available again.(9)The situations under which Member States should use fall-back mutual administrative assistance documents for themandatory exchange of information should be established.(10)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,HAS ADOPTED THIS REGULATION:CHAPTER IGENERAL PROVISIONSArticle 1Subject matterFor the purposes of cooperation and exchange of information between Member States regarding goods under excise dutysuspension, this Regulation lays down detailed rules concerning the following:(a) the structure and content of the mutual administrative assistance documents exchanged through the computerisedsystem referred to in Article 2 (8) of Regulation (EU) No 389/2012 for the purposes of Articles 8, 15 and 16 of thatRegulation;(b) the structure and content of communications of feedback on follow-up action taken as a result of cooperation onrequest or of optional communication of information;(c) the rules and procedures to be used by competent authorities exchanging mutual administrative assistance documents;(d) the structure and content of fall-back mutual administrative assistance documents and the rules and proceduresrelating to their use.Article 2DefinitionsFor the purposes of this Regulation, the following definitions shall apply:(a) ‘movement’ means a movement between two or more Member States of goods under excise duty suspension withinthe meaning of Chapter IV of Directive 2008/118/EC;(b) ‘CCN SECURE Mail system’ means the secure electronic mail service provided as a component of the CCN/CSInetwork.
11.3.2016ENOfficial Journal of the European UnionL 66/3Article 3Structure and content of mutual administrative assistance documents1.Mutual administrative assistance documents shall be drawn up in accordance with Annex I.2.Where codes are required for the completion of certain data fields in the mutual administrative assistancedocuments in accordance with Annex I to this Regulation, the codes listed in Annex II to this Regulation, Annex IIto Commission Implementing Regulation (EU) No 612/2013 (1) and Annex II to Commission Regulation (EC) No684/2009 (2) shall be used as set out in the tables of Annex I to this Regulation.CHAPTER IICOOPERATION ON REQUESTSECTION IRequests for download of information contained in the computerised systemArticle 4Request for download of information where the administrative reference code of a movement is known to therequesting authority1.Where the administrative reference code of the electronic administrative document under cover of which amovement takes place, assigned in accordance with the third subparagraph of Article 21(3) of Directive 2008/118/EC,is known to the requesting authority, it may make a request for any document referred to in Annex I to Regulation (EC)No 684/2009 and any other document relating to the movement.For that purpose the requesting authority shall send a ‘Movement download request’ document, as set out in Table 1 ofAnnex I, to the requested authority in the Member State of dispatch. The request shall state the administrative referencecode of the electronic administrative document under cover of which the movement takes place.2.Where the administrative reference code is known to the requested authority, it shall respond to requests made inaccordance with paragraph 1 using a ‘Movement download answer’ document, as set out in Table 2 of Annex I,indicating the status of the movement.The requested authority shall also send a ‘History of a movement’ document, as set out in Table 3 of Annex I, containinga copy of the electronic administrative document under cover of which the movement takes place and of any otherdocuments relating to that movement.3.Where the administrative reference code is not known to the requested authority, it shall respond to requests madein accordance with paragraph 1 using a ‘Movement download answer’ document with the ‘Status’ data element set to‘None.’Article 5Request for download of information where the administrative reference code is unknown to the requestingauthority1.Where the administrative reference code or codes of one or more electronic administrative documents for which therequesting authority is searching are not known and the requesting authority believes another Member State to be theMember State of dispatch, the requesting authority may request a search to be carried out by the competent authority ofanother Member State for a list of electronic administrative documents under cover of which relevant movements takeplace.For that purpose, the requesting authority shall send a ‘Common request’ document, as set out in Table 4 of Annex I, tothe requested authority. The request shall state the relevant search criteria and include any information which supportsthe selection of those criteria.2.The requested authority shall respond to requests made in accordance with paragraph 1 by returning a list ofelectronic administrative documents matching the search criteria selected in accordance with the second subparagraph ofparagraph 1, identified by their administrative reference codes using the ‘List of e-AD as a result of a general query’document, as set out in Table 5 of Annex I.(1) Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operatorsand tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperationin the field of excise duties (OJ L 173, 26.6.2013, p. 9).(2) Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards thecomputerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24).
L 66/4ENOfficial Journal of the European Union11.3.20163.Where no document meets the search criteria selected in accordance with the second subparagraph of paragraph 1,or the number of administrative reference codes meeting the selected search criteria is greater than 99, the requestedauthority shall send the requesting authority a ‘Refusal of common request’ document, as set out in Table 6 of Annex I.SECTION IIRequests for information not contained in the computerised systemArticle 6Requests for information and administrative enquiries1.Requests for information regarding goods under excise duty suspension that is not contained in the computerisedsystem shall be made by sending an ‘Administrative cooperation common request’ document, as set out in Table 7 ofAnnex I. The request type shall be set to ‘Administrative cooperation’.2.Each request made in accordance with paragraph 1 may concern one or more economic operators registered in theMember State of the requesting authority in accordance with Article 19(1)(a) of Regulation (EU) No 389/2012. It shallconcern no more than one economic operator registered in the Member State of the requested authority.3.Having completed any necessary enquiries, the requested authority shall send the results of those enquiries to therequesting authority by means of an ‘Administrative cooperation results’ document, as set out in Table 10 of Annex I.SECTION IIITime limits and refusalsArticle 7Time limits1.A requesting authority may remind a requested authority that it has not yet responded to a previous request forcooperation by sending a ‘Reminder message for administrative cooperation’ document, as set out in Table 9 of Annex I.2.Where the requested authority does not respond to a request within the time limits provided for in Article 11(1) ofRegulation (EU) No 389/2012 it shall send information on the reasons for the failure using an ‘Answer message’document, as set out in Table 8 of Annex I to this Regulation.Article 8Refusal to cooperateWhere the requested authority refuses to handle a request for information, to carry out an administrative enquiry relatingto the requested information, or to provide the information requested, it shall notify the requesting authority using theCCN secure mail system providing at least the following information:(a) the follow-up correlation ID of the relevant mutual administrative assistance document sent by the requestingauthority, as set out in Code List 1 of Annex II;(b) the date of the decision to refuse the request;(c) the identity of the requested authority issuing the refusal;(d) the grounds for refusal in accordance with Articles 7(2), 21(1), 25 or 33(2) of Regulation (EU) No 389/2012.It shall send such notification as soon as it has taken its decision and in any event within three months of receipt of therequest.CHAPTER IIIEXCHANGE OF INFORMATION WITHOUT PRIOR REQUESTArticle 9Optional exchange of information1.In cases other than those referred to in paragraph 2, optional exchange of information provided for in Article 16 ofRegulation (EU) No 389/2012 shall be carried out using an ‘Administrative cooperation results’ document, as set out inTable 10 of Annex I to this Regulation.
11.3.2016ENOfficial Journal of the European UnionL 66/52.Where the optional exchange of information concerns the results of a documentary or physical control of goodsduring a movement, the results shall be sent using a ‘Control report’ document, as set out in Table 11 of Annex I.Article 10Mandatory exchange of information — goods under excise duty suspension covered by the provisions ofChapter III of Directive 2008/118/EC or goods received by a registered consigneeWhere one of the cases referred to in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012 is detected as aresult of a documentary or physical control of goods at the premises of a registered consignee within the meaning ofArticle 4(9) of Directive 2008/118/EC (hereinafter referred to as ‘registered consignee’) or of an authorised warehousekeeper within the meaning of Article 4(1) of that Directive (hereinafter referred to as ‘authorised warehouse keeper’), themandatory transmission of the necessary information shall be carried out using an ‘Administrative cooperation results’document, as set out in Table 10 of Annex I to this Regulation.The ‘Administrative cooperation results’ document shall be sent to the competent authorities in the Member Stateconcerned within seven days of the control.Article 11Mandatory exchange of information — control reportWhere one of the cases referred to in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012 is detected as aresult of a documentary or physical control of goods during a movement, the mandatory transmission of the controlreport shall be carried out using a ‘Control report’ document, as set out in Table 11 of Annex I to this Regulation.The ‘Control report’ document shall be sent to the competent authorities in the Member States concerned within sevendays of the control.Article 12Mandatory exchange of information — definitive interruption of a movementWhere a competent authority becomes aware of the definitive interruption of a movement due to one of the casesreferred to in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012, the mandatory transmission of thatinformation shall be carried out using an ‘Interruption of movement’ document, as set out in Table 13 of Annex I to thisRegulation.The ‘Interruption of movement’ document shall be sent to the competent authorities in the Member States concernedwithin one day of the moment when the competent authority referred to in the first paragraph becomes aware of thedefinitive interruption.Article 13Mandatory exchange of information — alert or rejection notificationWhere a competent authority becomes aware that goods under excise duty suspension dispatched to a registeredconsignee or an authorised warehouse keeper had not been requested, or that the content of the electronic administrativedocument concerning goods under excise duty suspension dispatched to a registered consignee or an authorisedwarehouse keeper is incorrect, and the competent authority suspects that this is due to one of cases referred to inpoints (a) to (c) or (e) of Article 15(1) of Regulation (EU) No 389/2012, it shall send an ‘Alert or rejection of an e-AD’document, as set out in Table 14 of Annex I to this Regulation, to the competent authority of the Member State ofdispatch.The ‘Alert or Rejection of an e-AD’ document shall be sent to the competent authority of the Member State of dispatchwithin one day of the moment when the competent authority becomes aware of the facts referred to in the firstparagraph.Article 14Mandatory exchange of information — event reportsWhere a competent authority becomes aware of facts concerning a movement other than those set out in Articles 10, 11,12 or 13 and the competent authority suspects that they relate to one of the cases in points (a) to (e) of Article 15(1) ofRegulation (EU) No 389/2012, the mandatory transmission of the necessary information shall be carried out using an‘Event report’ document, as set out in Table 12 of Annex I to this Regulation.
L 66/6ENOfficial Journal of the European Union11.3.2016The ‘Event report’ document shall be sent within seven days of the moment when the competent authority becomesaware of the facts referred to in the first paragraph.CHAPTER IVCOMMON PROVISIONS ON THE EXCHANGE OF INFORMATIONArticle 15Unavailability of the computerised system and the use of the fall-back mutual administrative assistancedocument1.For the purposes of Article 15(4) of Regulation (EU) No 389/2012, Member States may consider the computerisedsystem to be unavailable in the following circumstances:(a) the computerised system is unavailable due to hardware or telecommunication failures;(b) network problems occur which are not under the direct control of the Commission or the Member State concerned;(c) force majeure;(d) scheduled maintenance notified at least 48 hours before the planned start of the maintenance period.2.For the purposes of the second subparagraph of Article 9(1) and Article 15(4) of Regulation (EU) No 389/2012 thefall-back mutual administrative assistance document shall identify the type of mutual administrative assistance documentthat it is replacing. The requisite information shall be drawn up as set out in the tables of Annex I to this Regulation inthe form of data elements, expressed in the same manner as in the mutual administrative assistance document. All dataelements and data groups and subgroups to which those data elements belong shall be identified by numbers and lettersreferred to in columns A and B of the corresponding tables of Annex I.The fall-back mutual administrative assistance document shall be exchanged by any means agreed between the competentauthorities concerned.3.As soon as the availability of the computerised system is restored, the information exchanged in accordance withparagraph 2 shall be sent using the computerised system in the form of the appropriate mutual administrative assistancedocuments.Article 16Feedback on follow-up action taken as a result of exchange of information1.A request for feedback in accordance with Article 8(5), Article 15(2) or Article 16(2) of Regulation (EU) No389/2012 shall include at least the following information:(a) the follow-up correlation ID of the relevant mutual administrative assistance document sent by the competentauthority requesting feedback, as set out in code list 1 of Annex II to this Regulation;(b) the date or dates on which the information was provided.2.For the purposes of Article 8(5), Article 15(2) and Article 16(2) of Regulation (EU) No 389/2012, feedback onfollow-up action shall include at least the following information:(a) the follow-up correlation ID of the mutual administrative assistance document sent by the competent authorityrequesting feedback, as set out in code list 1 of Annex II to this Regulation;(b) the identity of the competent authority providing the feedback;(c) information on follow-up action taken on the basis of the information provided.3.Feedback shall be requested and provided using the CCN secure mail system.
11.3.2016ENOfficial Journal of the European UnionL 66/7CHAPTER VFINAL PROVISIONSArticle 17Entry into forceThis Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of theEuropean Union.This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 24 February 2016.For the CommissionThe PresidentJean-Claude JUNCKER
ENL 66/8Official Journal of the European Union11.3.2016ANNEX ISTRUCTURE OF COMMON MESSAGESElectronic messages used for the purpose of information exchange concerning excise goods underduty suspensionEXPLANATORY NOTES(1) The data elements of the electronic messages used for the purpose of information exchange concerning excise goodsunder duty suspension using the computerised system referred to in Article 21(2) of Directive 2008/118/EC and inArticle 2(17) of Regulation (EU) No 389/2012 are structured in data groups and, where applicable, data subgroups.Details regarding the data and their use are presented in the tables of this Annex, in which:(a) column A sets out the numeric code (number) attributed to each data group and data subgroup; each subgroupfollows the sequence number of the data (sub)group of which it forms part (for example: where the data groupnumber is 1, one data subgroup of that group is 1.1 and one data subgroup of that subgroup is 1.1.1);(b) column B sets out the alphabetic code (letter) attributed to each data element in a data (sub)group;(c) column C identifies the data (sub)group or data element;(d) column D indicates for each data (sub)group or data element a value indicating whether the insertion of thecorresponding data is:— ‘R’ (required), meaning that the data must be provided; when a data (sub)group is ‘O’ (optional) or ‘C’(conditional), data elements within that group can still be ‘R’ (required) when the competent authorities ofthe Member State have decided that the data in that (sub)group must be completed or when the condition forthe enclosing data (sub)group is fulfilled,— ‘O’ (optional), meaning that the insertion of the data is optional for the person submitting the message (theconsignor or consignee) except where a Member State has stipulated that the data are required in accordancewith the option provided for in column E for some of the optional data (sub)groups or data elements,— ‘C’ (conditional), meaning that the use of the data (sub)group or data element depends on other data(sub)groups or data elements in the same message;(e) column E sets out the condition(s) on which the insertion of data is conditional, specifies the use of the optionaldata where applicable and indicates which data must be provided by the competent authorities;(f) column F provides explanations, where necessary, concerning the completion of the message;(g) column G indicates:— for some data (sub)groups a number followed by the character ‘x’ indicating how many times the data(sub)group can be repeated in the message (default 1),— for each data element, except for data elements indicating the time or date, the characteristics identifying thedata type and the data length; the codes for the data types are as follows:aalphabetic,nnumeric,an alphanumeric.
11.3.2016ENOfficial Journal of the European UnionL 66/9The number following the code indicates the admissible data length for the data element concerned. The two dotsbefore the length indicator mean that the data have no fixed length, but can have up to a number of digits, asspecified by the length indicator. A comma in the data length means that the data can hold decimals, the numberbefore the comma indicating the total length of the attribute, and the number after the comma indicating themaximum number of digits after the decimal point.For data elements indicating the time or date, the mention ‘date’, ‘time’ or ‘dateTime’ means that the date, the timeor the date and time must be given using the ISO 8601 standard for representation of dates and time.(2) The following abbreviations are used in the tables of this Annex:— e-AD: electronic administrative document,— ARC: administrative reference code,— SEED: system for exchange of excise data (the electronic database referred to in Article 19(1) of Regulation (EU)No 389/2012),— CN Code: Combined Nomenclature code,— MRN: movement reference Number,— LRN: local reference number,— LNG: language,— VAT: value added tax,— ACO: administrative cooperation.
L 66/10Table 1Movement download request(referred to in Article 4)ABDRRequest Correlation IdentifierREXCISE MOVEMENT e-ADRaARCRbSequence NumberRa2FGFor each Member State the value of Request Correlation Ident an.44ifier assigned to a Movement Download Request shall beunique.(see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21n.2Table 2Movement download answer(referred to in Article 4)ABCDRRequest Correlation IdentifierREXCISE MOVEMENT e-ADRaARCRbSequence NumberRcStatusRa2FGFor each Member State the value of Request Correlation Ident an.44ifier assigned to a Movement Download Request shall beunique.(see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21n.2The possible values of Status are:X01 AcceptedX02 Cancelledan311.3.2016ATTRIBUTES1EOfficial Journal of the European UnionATTRIBUTESEEN1C
BCDEFGFGX03 Delivered11.3.2016AX04 DivertedX05 RejectedENX06 ReplacedX07 e-AD Manually closedX08 RefusedX09 NoneX10 Partially RefusedX11 ExportingX12 Accepted for ExportTable 3History of a movement(referred to in Article 4)ABCDERRequest Correlation IdentifierRFor each Member State the value of Request Correlation Ident an.44ifier assigned to a History of a movement shall be unique.2All validated e-ADsRThe set of all draft electronic administrative documents and 99xelectronic administrative documents relating to themovement, the structure of which is set out in Table 1of Annex I to Regulation (EC) No 684/20093All Reports of Receipt/ExportOThe set of all Report of receipt/Report of export messages 99xrelating to the movement, the structure of which is set outin Table 6 of Annex I to Regulation (EC) No 684/2009aL 66/11ATTRIBUTES1Official Journal of the European UnionX13 Stopped
BFLast Notification of Divertede-ADOThe content of the last Notification of change of desti 1xnation/Notification of splitting message relating to themovement, the structure of which is set out in Table 4of Annex I to Regulation (EC) No 684/20095All Control ReportsOThe set of all Control Report messages relating to the 99xmovement, the structure of which is set out in Table 116All Event ReportsOThe set of all Event Report messages relating to the 99xmovement, the structure of which is set out in Table 127All explanations of delay fordeliveryOThe set of all Explanation on delay for delivery messages 99xrelating to the movement7.1ATTRIBUTESRMessage RoleRThe possible values are:Gn11 Explanation on delay for sending the report of receipt/export2 Explanation on delay for giving destinationbcDate and Time of Validation ofExplanation on DelayCSubmitter TypeRdateTime— ‘R’ after successful validation— Does not apply otherwiseThe possible values are:Official Journal of the European Union4aEENDL 66/12CAn11 Consignor2 ConsigneedSubmitter Identification Ran13 Rule072RThe Submitter Identification is a valid trader excise an13number.(see Code list 1 in Annex II to Regulation (EU) No 612/2013)Explanation CodeRfComplementary InformationC(see Code list 7 in Annex II)— ‘R’ if Explanation Code is ‘Other’— ‘O’ otherwise(see Explanation Code in box 7.1e)n.2an.35011.3.2016e
BCDEFGComplementaryInformation LNGCEXCISE MOVEMENT e-ADRaARCRbSequence NumberRn.28All Notifications of ExportOThe set of all Notification of accepted export messages 99xrelating to the movement8.1ATTRIBUTESRDate and Time of IssuanceRdateTimeEXCISE MOVEMENT e-ADR99xaARCRbSequence NumberRTRADER ConsigneeCg8.28.3(see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21(see Code list 2 in Annex II to Regulation (EC) No 684/2009) an21Official Journal of the European Uniona— Does not apply otherwiseProvide the language code presented in Annex II to Regulation a2(EC) No 684/2009, Code list 1 to define the language used inthis data groupEN7.2— ‘R’ if the corresponding text field is used11.3.2016An.2— ‘R’ if Message Type of all concerned e-ADs is not The possible Message Types are:‘Submission for export (local clearance)’1 Standard submission (to be used in all cases except— Does not apply otherwisewhere submission concerns export with localclearance)2 Submission for export with local clearance (Appli cation of Article 283 of Commission Regulation(EEC) No 2454/93 (1))L 66/13The message type must not occur in the e-AD to which anARC has been assigned, nor in the paper document referredto in Article 8(1) of Regulation (EC) No 684/2009
BaCTrader IdentificationDCE— ‘R’ if Destination Type Code is:— ‘Destination - Tax warehouse’— ‘Destination - Registered consignee’GThe possible values of Trader Identification are described an.16in the following table:Destination TypeCodeTRADERCONSIGNEE. TraderIdentificationTRADER Place ofDelivery.TraderIdentificationEN— ‘Destination - Temporary registered consignee’FL 66/14A— ‘Destination - Direct delivery’1 - Destination - Excise number (1) Tax WarehouseReference (ExciseTaxware — ‘O’ if Destination Type Code is ‘Destination – Export’Number) (5)house— Does not apply otherwise2 - Destination - Excise number (2) Any identifica tion (*)RegisteredconsigneeAny identifica tion (*)4 - Destination - Excise number (3) (Does not apply)Direct delivery5 - Destination - (Does not apply)ExemptedconsigneeAny identifica tion (*)6 - Destination – VAT number(optional)Export(The data group TRADER Place ofDelivery doesnot exist)11.3.2016(1) The operator type of the consignee is ‘Authorised warehousekeeper’. An existing identifier Trader Excise Number in theset of TRADER AUTHORISATION .(2) The operator type of the consignee is ‘Re
THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to 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 (1), and in particular, Article 9(2), Article 15(5) and Article 16(3) thereof,
112. Establishment of Commission for Conciliation, Mediation and Arbitration 113. Independence of Commission 114. Area of jurisdiction and offices of Commission 115. Functions of Commission 116. Governing body of Commission 117. Commissioners of Commission 118. Director of Commission 119. Acting director of Commission 120. Staff of Commission 121.
112. Establishment of Commission for Conciliation, Mediation and Arbitration 113. Independence of Commission 114. Area of jurisdiction and offices of Commission 115. Functions of Commission 116. Governing body of Commission 117. Commissioners of Commission 118. Director of Commission 119. Acting director of Commission 120. Staff of Commission 121.
Dec 14, 2017 · COMMISSION IMPLEMENTING REGUL ATION (EU) 2017/2382 of 14 December 2017 laying down implementing technical st andards with regard to st andard for ms, templates and . Stakeholder Group established in accordance with Ar ticle 37 of that Regulation, HAS ADOPTED THIS REGUL ATION: . 20.12.2017
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Python: Introduction for Programmers Bruce Beckles Bob Dowling University Computing Service Scientific Computing Support e-mail address: escience-support@ucs.cam.ac.uk This is the UCS one day course on Python for people who have some experience of programming in a programming language other than Python. The course assumes that you
