council regul ec novemb administr cooper field excis duti council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe fraud european union consequ nation budget lead distort competit movement excis product impact oper intern market close cooper requir administr author member state respons implement measur adopt field order combat excis fraud essenti defin rule administr author member state afford mutual assist cooper commiss ensur rule relat movement excis product collect excis duti correctli appli mutual assist administr cooper field excis duti govern council direct eec decemb mutual assist compet author member state field direct taxat excis duti taxat insur premium mutual assist administr cooper field vat govern regul ec legal instrument prove effect cope administr cooper imper result increas econom integr intern market council direct eec februari gener arrang product subject excis duti hold movement monitor product introduc number inform exchang instrument procedur defin gener legal framework administr cooper field excis duti clearer bind rule cooper member state right oblig parti concern suffici defin suffici direct contact local nation anti fraud agenc standard practic inform commun central liaison offic lead ineffici administr cooper arrang excess delai commun inform provis made direct contact administr depart improv speed cooper closer cooper except movement verif articl direct eec automat spontan exchang inform member state exchang inform nation author author commiss intens speedier fraud effect combat specif instrument field excis duti incorpor provis direct eec field instrument focu area cooper member state improv introduct improv system transmiss inform movement excis product instrument prejudic applic convent decemb mutual assist cooper administr regul hamper commun measur combat fraud field excis duti regul incorpor defin arrang contain direct eec facilit administr cooper member state arrang includ regist trader concern premis movement verif system regul introduc earli warn system member state purpos regul limit right oblig laid direct ec european parliament council octob protect individu regard process person data free movement data order safeguard interest refer articl direct measur implement regul adopt accord council decis ec june lai procedur exercis implement power confer commiss object regul simplif strengthen administr cooper member state requir harmonis approach suffici achiev member state reason uniform effect requir achiev commun level commun adopt measur accord principl subsidiar set articl treati accord principl proportion set articl regul order achiev object regul respect fundament right observ principl recognis charter fundament right european union adopt regul chapter gener provis articl regul lai condit administr author respons member state applic legisl excis duti cooper commiss order ensur complianc legisl end lai rule procedur enabl compet author member state cooper exchang inform effect correct assess excis duti regul lai rule procedur exchang type inform electron mean intra commun trade excis product regul affect applic member state rule mutual assist crimin matter prejudic fulfil oblig relat mutual assist ensu legal instrument includ bilater multilater agreement articl purpos regul quot compet author quot mean author design accord articl quot request author quot mean central liaison offic member state liaison depart compet offici member state request assist behalf compet author quot request author quot mean central liaison offic member state liaison depart compet offici member state receiv request assist behalf compet author quot central liaison offic quot mean offic design articl princip respons contact member state field administr cooper quot liaison depart quot mean offic central liaison offic specif territori compet specialis oper respons design compet author pursuant articl exchang directli inform basi regul quot compet offici quot mean offici directli exchang inform basi regul authoris pursuant articl quot excis offic quot mean offic formal laid excis rule complet quot occasion automat exchang quot mean systemat commun predefin inform prior request member state inform quot regular automat exchang quot mean systemat commun predefin inform prior request member state pre establish regular interv quot spontan exchang quot mean occasion commun prior request inform member state quot computeris system quot mean computeris system monitor movement excis product set decis ec quot person quot mean natur person legal person legisl forc associ person recognis capac perform legal act lack legal statu legal person quot electron mean quot mean electron equip process includ digit compress storag data emploi wire radio transmiss optic technolog electromagnet mean quot identif number quot mean number provid articl regul quot vat identif number quot mean number provid articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess quot intra commun movement excis product quot mean movement member state excis product suspens arrang excis duti mean titl iii direct eec excis product releas consumpt mean articl direct eec quot administr enquiri quot mean control check action offici compet author perform duti view ensur proper applic excis legisl quot ccn csi network quot mean common platform base common commun network ccn common system interfac csi develop commun ensur transmiss electron mean compet author area custom taxat quot excis duti quot mean tax subject commun legisl field excis includ tax energi product electr council direct ec quot aad quot mean document refer articl direct eec quot saad quot mean document refer articl direct eec articl member state inform member state commiss compet author design author regul appli directli deleg member state design central liaison offic princip respons deleg contact member state field administr cooper inform commiss compet author member state thereof central liaison offic princip respons exchang inform movement excis product princip respons exchang data store electron regist provid articl earli warn system provid articl verif request member state provid articl compet author member state design liaison depart central liaison offic directli exchang inform regul compet author ensur list depart date made central liaison offic member state concern compet author member state design condit laid compet offici directli exchang inform regul limit scope deleg central liaison offic respons keep list offici date make central liaison offic member state concern offici exchang inform articl deem compet offici purpos accord condit laid compet author liaison depart compet offici send receiv request assist respons request assist inform central liaison offic member state condit laid liaison depart compet offici receiv request assist requir action territori oper area immedi forward central liaison offic member state inform request author thereof case time limit laid articl begin dai request assist forward central liaison offic articl oblig give assist provid regul cover provis inform document obtain administr author refer articl act authoris request judici author compet author accord nation law power commun inform refer paragraph commun part administr cooper provid regul commun prior authoris judici author authoris requir nation law chapter ii cooper request section request inform administr enquiri articl request request author request author commun inform refer articl includ inform relat specif case case purpos commun inform refer paragraph request author arrang conduct administr enquiri obtain inform request refer paragraph includ reason request specif administr enquiri member state decid administr enquiri immedi inform request author reason decis order obtain inform request conduct administr enquiri request request author administr author recours proce act account request author member state articl request inform administr enquiri pursuant articl standard form adopt accord procedur refer articl circumst refer articl standard movement verif document excis product provid articl regul simplifi form inform request articl request request author request author commun pertin inform possess form report statement document certifi true copi extract thereof result administr enquiri origin document provid contrari provis forc member state request author establish section time limit provid inform articl request author provid inform refer articl quickli month date receipt request articl special categori case time limit provid articl agre request request author articl request author unabl respond request time limit inform request author forthwith reason failur respond section presenc administr offic particip administr enquiri articl agreement request author request author accord arrang laid offici authoris request author present offic administr author member state request author establish carri duti view exchang inform refer articl request inform contain document offici request author access offici request author copi document request inform agreement request author request author accord arrang laid offici design request author present administr enquiri view exchang inform provid articl administr enquiri carri exclus offici request author request author offici exercis power inspect confer offici request author access premis document intermediari sole purpos administr enquiri carri offici request author present member state accord paragraph time produc written author indic ident offici capac section simultan control articl view exchang inform refer articl member state agre conduct simultan control territori excis duti situat person common complementari interest control effect control carri member state articl member state identifi independ person intend propos simultan control compet author member state notifi compet author member state concern case propos simultan control give reason choic provid inform led decis period time control carri member state concern decid particip simultan control receipt propos simultan control compet author confirm agreement reason refus counterpart author compet author appoint repres respons supervis coordin control oper simultan control compet author inform excis liaison offic member state delai fraud techniqu identifi simultan control deem inform interest member state compet author inform commiss section request notif administr decis measur articl request request author request author accord rule govern similar notif forc member state notifi addresse administr decis measur administr author request member state applic legisl excis duti refer articl council direct eec march mutual assist recoveri claim relat levi duti tax measur articl request notif mention subject decis measur notifi address relev inform identifi addresse articl request author delai inform request author respons request notif notifi date transmiss decis measur addresse reason inabl transmit request refus ground content decis measur notifi chapter iii exchang inform prior request articl prejudic chapter iv compet author member state occasion automat regular automat exchang forward inform refer articl compet author member state concern case irregular infring excis duti legisl occur suspect occur member state irregular infring excis duti legisl occur suspect occur territori member state repercuss member state risk fraud loss excis duti member state articl determin accord procedur refer articl exact categori inform exchang frequenc exchang practic arrang exchang inform member state determin part exchang categori inform mean regular automat occasion automat exchang articl compet author member state case forward prior request mean spontan exchang inform refer articl awar articl member state administr organis measur facilit exchang provid chapter articl member state oblig purpos implement chapter impos oblig person purpos collect inform bear disproportion administr burden chapter iv storag exchang inform specif intra commun transact articl compet author member state maintain electron databas regist regist person authoris warehousekeep regist trader excis purpos mean articl direct eec regist premis authoris tax warehous regist inform made member state identif number issu compet author respect person premis address person premis categori combin nomenclatur relat excis product product held receiv person held receiv premis identif central liaison offic excis offic inform obtain date issu amend applic date cessat valid authoris authoris warehousekeep regist trader inform requir identifi person assum oblig mean articl direct eec inform requir identifi person involv occasion basi movement excis product inform nation regist made excis duti purpos compet author member state central liaison offic liaison depart member state ensur person involv intra commun movement product subject excis duti allow obtain confirm inform held articl detail inform refer paragraph detail arrang introduc updat regist harmonis standard record identif number collect inform need identifi person premis refer paragraph arrang make regist member state set paragraph defin procedur provid articl trader identifi mean vat identif number articl regul ec appli purpos articl member state introduc electron earli warn system central liaison offic liaison depart member state departur excis product send inform warn messag liaison offic member state destin liaison offic liaison depart possess aad inform latest product dispatch part exchang inform risk analysi base aad inform carri messag consid receiv inform exchang relev arrang determin procedur refer articl articl accord articl movement excis product central liaison offic member state request inform central liaison offic liaison depart member state purpos exchang inform risk analysi base aad saad inform carri request consid receiv exchang inform refer paragraph carri basi standard verif document movement question form content document arrang exchang inform laid procedur provid articl relev author member state consignor excis product establish grant assist document provid paragraph consignor fail receiv copi aad saad consignor exhaust mean obtain proof movement product clear assist grant reliev consignor tax oblig relev author member state destin make effort compli request made relev author member state consignor assist articl monitor movement surveil excis product carri mean computeris system compet author member state process inform system inform year end calendar year movement initi order inform procedur provid regul member state ensur inform store system date complet accur chapter relat commiss articl member state commiss examin evalu arrang administr cooper provid regul work applic articl commiss pool member state experi aim improv oper arrang end inform deliv member state individu person data member state commun commiss inform relev applic regul includ statist data need evalu implement relev statist data determin accord procedur refer articl commun commun involv administr burden unjustifi member state commun commiss inform method practic suspect contraven excis duti legisl reveal shortcom lacuna oper administr cooper arrang provid regul deem inform interest member state view evalu effect system administr cooper combat tax evas tax fraud member state commun commiss inform refer articl commiss forward inform refer paragraph member state concern chapter vi relat countri articl compet author member state receiv inform countri author pass inform compet author member state interest event request permit assist arrang countri inform pass commiss commun interest provid countri concern legal undertak provid assist requir gather evid irregular natur transact contraven excis duti legisl inform obtain regul commun countri consent compet author suppli inform accord domest provis appli commun person data countri chapter vii condit govern exchang inform articl inform commun pursuant regul provid electron mean arrang adopt accord procedur refer articl articl request assist includ request notif attach document made languag agre request request author request accompani translat offici languag offici languag member state request author establish special case request author reason translat articl request author member state provid request author member state inform refer articl provid number natur request inform made request author specif period impos disproportion administr burden request author request author exhaust usual sourc inform circumst obtain inform request run risk jeopardis achiev desir end mutual assist involv problem lead excess cost request request author agre special reimburs arrang case question regul impos oblig enquiri carri provid inform law administr practic member state provid inform authoris compet author carri enquiri collect inform member state purpos compet author member state refus forward inform request member state legal reason provid similar inform provis inform refus lead disclosur commerci industri profession secret commerci process disclosur contrari public polici request author inform request author ground refus request assist commiss inform categori ground refus annual basi statist purpos minimum threshold trigger request assist adopt accord procedur refer articl articl inform commun pursuant regul cover oblig offici secreci enjoi protect extend similar inform nation law member state receiv provis applic commun author inform purpos establish assess base collect administr control excis duti monitor movement excis product risk analysi enquiri connect judici administr proceed involv penalti initi result infring tax law prejudic gener rule legal provis govern defend wit proceed establish tax duti charg cover articl direct eec person duli accredit secur accredit author commiss access inform care mainten develop ccn csi network derog paragraph compet author member state provid inform permit purpos member state request author legisl member state request author inform similar purpos request author consid inform receiv request author compet author member state forward author inform request author request author make commun inform member state subject prior consent member state restrict scope oblig right provid articl articl articl direct ec safeguard interest refer articl direct articl report statement document certifi true copi extract thereof obtain offici request author commun request author assist provid regul invok evid compet bodi member state request author basi similar document provid author countri articl purpos appli regul member state measur ensur effect intern coordin compet author refer articl establish direct cooper author authoris purpos coordin ensur smooth oper inform exchang system provid regul commiss commun delai compet author member state inform receiv provid chapter viii gener final provis articl commiss assist committe excis duti set articl direct ec refer made paragraph articl decis ec appli period laid articl decis ec set month committe adopt rule procedur articl year date entri forc regul base inform provid member state commiss report european parliament council applic regul member state commun commiss text provis nation law adopt field cover regul articl compet author conclud arrang bilater matter cover regul deal individu case inform commiss delai commiss turn inform compet author member state articl regul enter forc juli regul bind entireti directli applic member state brussel novemb council presid zalm opinion deliv april publish offici journal oj oj direct amend direct ec oj oj regul amend regul ec oj oj direct amend regul ec oj council act decemb oj oj regul amend regul ec oj oj oj oj direct amend direct ec oj oj direct amend direct ec oj oj direct amend act access