English to Russian Law/Patents Law: Taxation & Customs excise duty

COUNCIL DIRECTIVE concerning the general arrangements for excise duty (proposal presented by European Commission)

Article 9 replaces and simplifies Article 20 of Directive 92/12/EEC, providing for rules to identify the Member State entitled to recover excise duty in case of
irregularities that occurred during the movement of excise goods under suspension of excise duty. Article 9(3) defines the term "irregularity" as a situation in which a movement under suspension of excise duty of excise goods has not ended in accordance with Article 19(2). This means that all or part of the goods concerned have not been subject to the latter provision. Furthermore, the term "offence" has
been removed as the term "irregularity" covers offences as well. The principle laid down in Article 20(1) of Directive 92/12/EEC that excise duty shall be due in the
Member State where the irregularity has been committed is already covered by the new Article 8 and should not be repeated here. Article 9(1) then only deals with the situation in which it is not possible to determine where the irregularity took place and
generalises the rule that in that situation the release for consumption is deemed to have occurred in the Member State of dispatch. This includes the situation in which the irregularity has been detected in another Member State than the Member State of dispatch, at present covered by Article 20(2) of Directive 92/12/EEC. It also includes the situation where the excise goods do not arrive at their destination referred to in Article 20(3) of Directive 92/12/EEC.

Можно ли в этом контексте перевести irregularity как "нарушение", а в него в ходит и offence - "правонарушение"?