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Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
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Article 1.(1) This Directive lays down general arrangements in relation to...
Article 2.Excise goods shall be subject to excise duty at the...
Article 3.(1) The formalities laid down by the Community customs provisions...
Article 4.For the purpose of this Directive as well as its...
Article 5.(1) This Directive and the Directives referred to in Article...
Article 6.(1) In view of the conventions and treaties concluded with...
CHAPTER II CHARGEABILITY, REIMBURSEMENT, EXEMPTION
CHAPTER IV MOVEMENT OF EXCISE GOODS UNDER SUSPENSION OF EXCISE DUTY
SECTION 2 Procedure to be followed on a movement of excise goods under suspension of excise duty
Article 21.(1) A movement of excise goods shall be considered to...
Article 22.(1) In the case of movements of energy products under...
Article 23.The competent authorities of the Member State of dispatch may...
Article 25.(1) In the cases referred to in Article 17(1)(a)(iii) and,...
Article 26.(1) In derogation from Article 21(1), where the computerised system...
Article 27.(1) When, in the cases referred to in Article 17(1)(a)(i),...
Article 28.(1) Notwithstanding Article 27, the report of receipt provided for...
Article 29.(1) The Commission shall, in accordance with the procedure referred...
CHAPTER V MOVEMENT AND TAXATION OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION
CHAPTER VIII TRANSITIONAL AND FINAL PROVISIONS
Article 45.(1) By 1 April 2013, the Commission shall submit to...
Article 46.(1) Until 31 December 2010, Member States of dispatch may...
Article 47.(1) Directive 92/12/EEC is repealed with effect from 1 April...
Article 48.(1) Member States shall adopt and publish, not later than...
Article 49.This Directive shall enter into force on the day following...
Article 50.This Directive is addressed to the Member States.
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