-
What's new
- All What's new
-
European
- What's new - All
- <hr>
- What's new - last 24 hrs
- What's new - last 7 days
- What's new - last 30 days
- <hr>
- New EU Legislation
- European Commission
- European Banking Authority
- European Securities and Markets Authority
- European Insurance and Occupational Pensions Authority
- <hr>
- Consultations and similar
- Commentaries
- <hr>
- Downloads and Exports
- Latest news by Topics
-
International
- What's new - All
- <hr>
- What's new - last 24 hrs
- What's new - last 7 days
- What's new - last 30 days
- <hr>
- Bank for International Settlements
- Basel Committee on Banking Supervision
- Egmont Group
- International Association of Insurance Supervisors
- International Monetary Fund
- <hr>
- Consultations and similar
- Commentaries
- <hr>
- Downloads and Exports
- Latest news by Topics
- Downloads and Exports
- Legislation
- Organisations
-
Commentaries
- Consultations
- Sanctioned regimes
- IFRSs
- Regulatory calendar
- Quicklinks
-
More
Table of Contents
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EECRecitalsChapter I General provisions (arts. 1-6) Article 1Article 2Article 3Article 4Article 5Article 6Chapter II Chargeability, reimbursement, exemption (arts. 7-14)Section 1 Time and place of chargeability (arts. 7-10)Article 7Article 8Article 9Article 10Section 2 Reimbursement and remission (art. 11)Article 11Section 3 Exemptions (arts. 12-14)Article 12Article 13Article 14Chapter III Production, processing and holding (arts. 15-16)Article 15Article 16Chapter IV Movement of excise goods under suspension of excise duty (arts. 17-31)Section 1 General provisions (arts. 17-20)Article 17Article 18Article 19Article 20Section 2 Procedure to be followed on a movement of excise goods under suspension of excise duty (arts. 21-29)Article 21Article 22Article 23Article 24Article 25Article 26Article 27Article 28Article 29Section 3 Simplified procedures (arts. 30-31)Article 30Article 31Chapter V Movement and taxation of excise goods after release for consumption (arts. 32-38)Section 1 Acquisition by private individuals (art. 32)Article 32Section 2 Holding in another Member State (arts. 33-35)Article 33Article 34Article 35Section 3 Distance selling (art. 36)Article 36Section 4 Destruction and losses (art. 37)Article 37Section 5 Irregularities during the movement of excise goods (art. 38)Article 38Chapter VI Miscellaneous (arts. 39-42)Section 1 Marking (art. 39)Article 39Section 2 Small wine producers (art. 40)Article 40Section 3 Stores for boats and aircraft (art. 41)Article 41Section 4 Special arrangements (art. 42)Article 42Chapter VII Committee on excise duty (arts. 43-44)Article 43Article 44Chapter VIII Transitional and final provisions (arts. 45-50)Article 45Article 46Article 47Article 48Article 49Article 50Done at
Document Overview
Tools
Text comparison
Notification
Bookmark
Share / Source link
AI Disclaimer
Please note that AI-generated content should not be considered legal advice. Users are encouraged to consult with qualified professionals or legal advisors where specific legal guidance is required.
We are committed to transparency and responsible use of AI in a way that supports, but never replaces, human expertise.
If you have any questions or concerns about the use of AI on our platform, please feel free to contact us.
Article 20
Repealed from 13 February 2023
[deleted]