Council Directive (EU) 2022/543 of 5 April 2022

Ce que fait l'acte

to authorise the opening of tax-free shops in the French terminal of the Channel fixed link. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: Council Directive 2008/118/EC authorises Member States to exempt from payment of excise duty excise goods supplied in tax-free shops located in Union airports and ports for sale to travellers to a third territory. The Channel Fixed Link is a twin bored tunnel rail link, under the English Channel between Folkestone (Kent, United Kingdom) and Coquelles (Pas-de-Calais, France). It has an associated service tunnel and terminal areas at either end for control of access to, and egress from, the tunnels. It has the characteristics of a maritime link with border controls at the two access terminals. Both infrastructures allow a sea-crossing under the same conditions. The Committee on Economic and Monetary Affairs adopted, under a special legislative procedure (Parliament’s consultation), the report by Irene TINAGLI (S&D, IT) on the proposal for a Council directive amending Directive 2008/118/EC and Directive (EU) 2020/262 (recast) as regards tax-free shops situated in the French terminal of the Channel Tunnel. The committee responsible recommended that Parliament approve the Commission's proposal without amendments. The proposal is a direct consequence of the United Kingdom’s withdrawal from the European Union and the fact that the Channel Fixed Link has become a cross-border link between a third country and the Union. The proposal intends to provide to travellers using the Channel Fixed Link from France to the United Kingdom tax-free facilities which are comparable to those available to persons travelling from a Member State to a third country by sea. The passengers of the Channel Fixed Link are in the same position as sea passengers leaving the Union’s fiscal territory. Therefore, the terminal of the Channel Fixed Link should be considered equivalent to a port within the meaning of Article 14 of Council Directive 2008/118/EC. This proposal is a technical amendment to the rules on duty-free shops. It merely reinstates a previous provision authorising the reopening of tax-free shops in the French terminal of the Channel Fixed Link at Coquelles, as is the case in the French ports of Calais and Dunkirk and in the UK terminal of the Channel Fixed Link (Folkestone). The European Parliament adopted by 688 votes to 3, with 6 abstentions, following a special legislative procedure (Parliament’s consultation), a legislative resolution on the proposal for a Council directive amending Directive 2008/118/EC and Directive (EU) 2020/262 (recast) as regards tax-free shops situated in the French terminal of the Channel Tunnel. The European Parliament approved the Commission's proposal without amendments. Due to the withdrawal of the United Kingdom from the Union, which has led to the opening of duty-free shops in particular in the ports of Calais and Dunkirk, as well as in the UK terminal of the Channel fixed Link at Folkestone, the amending Directive allows the opening of duty-free shops in the French…