mr president let me first of all thank the rapporteur mrs lulling and the econ committee for the report and the speedy treatment of this proposal which provides the legal basis for the computerisation of excise procedures as of april twenty ten
member states as well as the commission have invested a lot in the excise movement control system emcs
it replaces the current paper-based movement monitoring system with a new computerised one
the greater use of trans-european networks for communication between traders and excise authorities and between excise authorities themselves will reduce the time needed for the discharge of tax liability for excise movements
this will provide excise authorities with an essential tool to effectively address fraud and hence protect legitimate trade
at the same time it will improve the services to taxpayers who will benefit from improved legal certainty and real-time information exchanges with their tax authorities
apart from these new provisions the proposed directive will entirely recast and update the old horizontal excise directive of nineteen ninety-two
it will simplify and modernise the excise procedures with the aim of reducing excise obligations for traders in particular for traders carrying out cross-border business without compromising excise controls
clearly as the commission had proposed a new and up-to-date legal framework for excise some of the more political issues included in this legislation had to be re-discussed
this concerns the issues of land-based tax-free shops the position of transit airports and the maintaining of guide levels to distinguish commercial excise movements from movements of excise goods for personal use
many amendments proposed by parliament already conform to the text of the general orientation agreed in the ecofin meeting of four november two thousand and eight or go in the same direction
they are also acceptable to the commission
i am therefore confident that the proposal can be adopted soon and that the timely application of the emcs is ensured
