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21. Considers that time limits allowed for the excise movements between authorised warehouses are unrealistically long; understands that such time limits allow for multiple movements on the same declaration and diversion before the delivery date is entered in the system; demands that the competent authority of the Member State declared as the destination and the new destination must be informed about changes immediately by the consignor; demands, furthermore, that the maximum allowed time for submission of the report on the receipt of the excise goods be one working day and, furthermore, that journey time be calculated and established ...[+++] for each delivery in accordance with the type of the means of transport used and distance between places of dispatch and destination;

21. Considers that time limits allowed for the excise movements between authorised warehouses are unrealistically long; understands that such time limits allow for multiple movements on the same declaration and diversion before the delivery date is entered in the system; demands that the competent authority of the Member State declared as the destination and the new destination must be informed about changes immediately by the consignor; demands, furthermore, that the maximum allowed time for submission of the report on the receipt of the excise goods be one working day and, furthermore, that journey time be calculated and established ...[+++] for each delivery in accordance with the type of the means of transport used and distance between places of dispatch and destination;

Request for a preliminary ruling — Tribunal Superior de Justicia de Cataluña — Interpretation of Article 3(2) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1) — Mineral oils — Special tax on retail sales of certain hydrocarbons — Indirect taxes other than excise duty pursuing specific purposes — Tax pursuing an aim capable of being achieved by another harmonised tax — Tax established simultaneously with the transfer of certain powers to the regions and directed, in part, at supporting expendi ...[+++]ture of the regions linked to the new powers transferred — Purely budgetary purpose

8. During the movement under a duty suspension arrangement, the consignor may, using the computerised system, amend the destination to show a new destination which must be one of the destinations referred to in Article 17(1)(a)(i), (ii) or (iii) or, where applicable, in Article 17(2).