mr president the commission proposal relating to procedurestates in article ten that member states may make excise goods which have been released for consumption eligible for reimbursement of excise duty
on this basis ms lulling tells us that as regards the conditions for reimbursement of excise duty the proposal lays down as a general principle that it is for member states to determine these conditions
however article ten goes on to say provided that such reimbursement does not give rise to exemptions other than those referred to in article eleven
article eleven refers to exemptions for diplomatic purposes for subsidising international organisations for assisting the armed forces of nato and under special arrangements with non-eu countries all of which i think you will agree are rather specialised exemptions which contrary to ms lulling's assertion do not uphold the general principle that it is for member states to determine the conditions for reimbursement
there is no exemption for member states in this proposal and on these grounds i commend to members amendment fifty-four which seeks to repair a glaring flaw in this proposal
