{
  "url": "https://openlegislation.uk/eu-regulation-1993-3199/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-1993-3199/introduction.json",
  "legislation": "eur/1993/3199",
  "legislation_title": "Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1993-3199",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Regulation (EC) No 3199/93\nof 22 November 1993\non the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty\nTHE COMMISSION OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Community,\nHaving regard to Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages, and in particular Article 27 (4) thereof,\nHaving regard to Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding movement and monitoring of such products, as amended by Directive 92/108/EEC, and in particular Article 24 thereof,\nHaving regard to the opinion of the Committee on Excise Duties,\nWhereas pursuant to Article 27 (1) (a) of Directive 92/83/EEC, Member States are required to exempt from excise duty alcohol which has been completely denatured in accordance with the requirements of any Member State, provided that such requirements have been duly notified and accepted in accordance with the conditions laid down in paragraphs 3 and 4 of that Article;\nWhereas objections have been received to the requirements notified;\nWhereas, therefore, in accordance with the requirements of paragraph 4 of the said Article a decision is to be taken in accordance with the procedure laid down in Article 24 of Directive 92/12/EEC,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 316, 31. 10. 1992, p. 21."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 76, 23. 3. 1992, p. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No L 390, 31. 12. 1992, p. 124."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1993/3199/introduction",
    "retrieved_at": "2026-11-01T15:00:29.687847+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}