Amendments to Delegated Regulation (EU) 2020/760
Article 1
Delegated Regulation (EU) 2020/760 is amended as follows: (1) Article 10 is amended as follows: (a) paragraph 2 is replaced by the following: ‘2. The operator shall ensure that a certified print out of the customs declaration for free circulation in the Union that it uses to establish the reference quantity contains the number of the invoice referred to in Article 145 of Implementing Regulation (EU) 2015/2447.’ ; (b) paragraph 3 is replaced by the following: ‘3. Licence issuing authorities shall compare the information on import licences and customs declarations. The documents shall not contain discrepancies as regards the importer’s or declarant’s identity and product description. The verifications of those documents shall be made based on Member States’ risk analysis.’ ; (c) paragraph 4 is deleted; (2) Article 13 is amended as follows: (a) in paragraph 12, the first sentence is replaced by the following: ‘The operator shall notify the competent licence issuing authority of any changes affecting its LORI record within 30 calendar days from the date of effectiveness of such changes.’; (b) in paragraph 13, the first subparagraph is replaced by the following: ‘The Commission shall suspend the requirement of prior registration of operators in the LORI electronic system where the reference quantity requirement has been suspended pursuant to Article 9(9).’; (3) Article 14(2) is replaced by the following: ‘2. If the licence issuing authority of the Member State where the complainant is established finds the complaint to be founded, it shall follow it up with the controls that it deems appropriate. Where the controlled operator is established and registered for VAT purposes in another Member State than the licence issuing authority that received the complaint, then that licence issuing authority shall provide the necessary assistance to the licence issuing authority of the Member State in which the operator is established and registered for VAT purposes and which is conducting the control in a timely manner. The result of the control shall be recorded by the licence issuing authority of the Member State where the operator concerned is established and registered for VAT purposes, in the LORI electronic system, as part of its LORI record.’ .