{
  "url": "https://openlegislation.uk/eu-regulation-2004-2205/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-2205/introduction.json",
  "legislation": "eur/2004/2205",
  "legislation_title": "Commission Regulation (EC) No 2205/2004 of 21 December 2004 amending Regulation (EC) No 3199/93 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-2004-2205",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Regulation (EC) No 2205/2004\nof 21 December 2004\namending Regulation (EC) No 3199/93 on 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 harmonisation of the structures of excise duties on alcohol and alcoholic beverages, and in particular Article 27(4) thereof,\nHaving regard to the opinion of the Committee on Excise Duties,\nWhereas:\n(1)\nPursuant 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.\n(2)\nItaly has communicated some changes to the denaturing processes authorised by Commission Regulation (EC) No 3199/93.\n(3)\nThe Commission transmitted the said communication to the other Member States on 26 November 2003.\n(4)\nNeither the Commission nor any Member State having requested that the matter be raised in the Council within the time limit prescribed, the Council is deemed, pursuant to Article 27(4) of Directive 92/83/EEC, to have authorised, with effect from 26 January 2004, the changes to the denaturing processes notified by Italy.\n(5)\nRegulation (EC) No 3199/93 should, therefore, be amended accordingly,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 316, 31.10.1992, p. 21. Directive as amended by the 2003 Act of accession."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 288, 23.11.1993, p. 12. Regulation as last amended by Regulation (EC) No 2559/98 (OJ L 320, 28.11.98, p. 27)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/2205/introduction",
    "retrieved_at": "2026-11-01T14:55:01.916221+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."
}