{
  "url": "https://openlegislation.uk/eu-regulation-2008-849/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-849/introduction.json",
  "legislation": "eur/2008/849",
  "legislation_title": "Commission Regulation (EC) No 849/2008 of 28 August 2008 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-2008-849",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Regulation (EC) No 849/2008\nof 28 August 2008\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 to 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)\nOn 11 September 2007 Greece communicated some changes to its denaturing processes authorised by Regulation (EC) No 3199/93.\n(4)\nThe Commission transmitted that communication to the other Member States on 27 September 2007.\n(5)\nAs neither the Commission nor any Member State has 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 27 November 2007, the changes to the denaturing processes notified by Greece.\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 last amended by the 2005 Act of Accession."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 288, 23.11.1993, p. 12. Regulation as last amended by Regulation (EC) No 67/2008 (OJ L 23, 26.1.2008, p. 13)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/849/introduction",
    "retrieved_at": "2026-11-01T14:52:03.601813+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."
}