{
  "url": "https://openlegislation.uk/eu-regulation-2018-1880/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1880/introduction.json",
  "legislation": "eur/2018/1880",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/1880 of 30 November 2018 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-2018-1880",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) 2018/1880\nof 30 November 2018\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 EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\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)\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 those requirements have been duly notified and accepted in accordance with the conditions laid down in paragraphs 3 and 4 of that Article.\n(2)\nDenaturants which are employed in each Member State for the purposes of the complete denaturation of alcohol in accordance with Article 27(1)(a) of Directive 92/83/EEC are described in the Annex to Commission Regulation (EC) No 3199/93.\n(3)\nOn 6 June 2018, the Czech Republic communicated to the Commission the denaturants which it intends to employ for the complete denaturing of alcohol for the purposes of Article 27(1)(a) of that Directive.\n(4)\nThe Commission transmitted that communication to the other Member States on 4 July 2018.\n(5)\nNo objections have been received by the Commission.\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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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 (OJ L 288, 23.11.1993, p. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/1880/introduction",
    "retrieved_at": "2026-11-01T14:43:45.604016+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."
}