{
  "url": "https://openlegislation.uk/eu-regulation-2005-2023/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-2023/introduction.json",
  "legislation": "eur/2005/2023",
  "legislation_title": "Commission Regulation (EC) No 2023/2005 of 12 December 2005 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-2005-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Regulation (EC) No 2023/2005\nof 12 December 2005\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,\nWhereas:\n(1)\nCommission Regulation (EC) No 3199/93 provides that the denaturants which are employed in each Member State for the purposes of completely denaturing alcohol in accordance with Article 27(1)(a) of Directive 92/83/EEC are to be described in the Annex of that Regulation.\n(2)\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(3)\nLatvia has communicated some changes to denaturing process number 2 authorised by Regulation (EC) No 3199/93.\n(4)\nThe Commission transmitted the said communication to the other Member States on 25 March 2005.\n(5)\nNo objections have been received to the requirements notified.\n(6)\nRegulation (EC) No 3199/93 should therefore be amended accordingly.\n(7)\nThe measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duties,\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 1309/2005 (OJ L 208, 11.8.2005, p. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/2023/introduction",
    "retrieved_at": "2026-11-01T14:54:05.379960+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."
}