The Commission considers that this production duty does not satisfy the conditions laid down by Article 3(2) of Directive 92/12/EEC Directive 92/12/EEC on the general arrangements for products subject to exc
ise duty and on the holding, movement and monitoring of such products (OJ No L 76, 23.3.1992)., which permit indirect taxes ot
her than harmonized excise duties to be applied, provided that those taxes are for a "specific purpose" and comply with the tax rules applicable for excise duty as far as determination of the tax base, calcu
...[+++]lation of the tax, chargeability and monitoring of the tax are concerned.
La Commission estime que ce droit de fabrication ne remplit pas les conditions prévues par l'article 3.2 de la directive 92/12/CEE directive 92/83/CEE concernant l'harmonisation des structures des droits d'accises sur l'alcool et les boissons alcooliques (JO/L316 31.10.92)2) pour pouvoir appliquer des impositions indirectes autres que les accises harmonisées, c'est-à-dire la poursuite de "finalités spécifiques" et le respect des règles applicables aux accises pour la détermination de la base d'imposition, le calcul, l'exigibilité et le contrôle de l'impôt.