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DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
-Security & Safety, Trade facilitation & International coordination
Risk Management and Security
Brussels, 28/05/2010
TAXUD/B2/005/2010- EN
The agenda was adopted with the inclusion of the following item under AOB:
2. Approval of the minutes of the 3rd meeting of the CCC-GEN (AEO Subsection
held on 04 December 2009 TAXUD/C6/033/2009- EN
3. AOB
3.1
The New Head of Unit B2 presented himself and explained the new organization of
TAXUD and the reasons that led to it. Particularly, it was stressed that the new
organization should lead to more homogenous activities and in speeding up tasks
and processes.
Some MS asked if the new organization will have any impact on the work related
with the AEO issues.
COM assured that the work related to the AEO issues will be conducted at TAXUD
level by the same people and that there will no major impacts on the way the AEO
work is structured.
Commission européenne, B-1049 Bruxelles / Europese Commissie, B-1049 Brussel - Belgium. Telephone: (32-2) 299 11 11.
Office: LX40 - 01/011. Telephone: direct line (32-2) 2954166. Fax: (32-2) 2965983.
3.2
COM tanked MS for the contribution and support provided in the process for
adopting the new legislation and asked to be informed about any problems that
could have raised after its adoption. FR reported a problem related to the possibility
of extending the issuing period in the EOS. COM informed that it was aware of the
problem, as ES had already informed about the same problems, and that IT people
was already working on a solution to it.
COM presented the latest state of play of the discussions on MCCIP (AEO part) in
particular revision 3 of doc. TAXUD/C6/1851/2008. MS were informed that this
document is to be red together with the provisions on the "horizontal part", doc.
TAXUD 1707/2009/ Rev. 3.3 – EN.
COM provided a "table of correspondence" between the two documents in order to
facilitate the discussion. It was also agreed to follow article by article in order to see
how the provisions have now been structured and spitted between "horizontal part"
and specific AEO part.
The discussion took also into account comments received by MS on doc.
TAXUD/C6/1851/2008 Rev.3 and summarized in the TEMPO form as from
29.04.2010. All the comments had been discussed and COM undertook to reflect
the agreed issues and changes in the next updated version of the MCCIP.
• Article 123-08 – AEO criterion on solvency – COM presented the new draft of
the article and explained that this is a very first draft which aims to open the
discussion on this point in order to better qualify the article itself and try to
identify in a more significant way the most important requirements. The most
relevant issues were: 1) some MS expressed their view that as this is a matter of
national competence and it is difficult to find a unique solution and they would
rather keep the previous text; 2) other MS observed that having the concept of
bankruptcy in the solvency is something that goes beyond what is required in the
MCC and asked COM to verify this; 3) some MS asked to reflect in the article
also any information that could put at risk the solvency in the future, following
the example of the transit legislation. COM took note of all comments and
engaged to redraft the Article in that sense, however it pointed out that there
should be clear rules on how the financial solvency is checked
3
On the remaining articles a general consent has been reached.
COM engaged to continue ensuring the coordination with the discussion of the
horizontal issues.
4
SE: Swedish Customs