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Council Directive (EU) 2020/262Show full title

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)

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ANNEX IIU.K. CORRELATION TABLE

Directive 2008/118/ECThis Directive
Article 1Article 1
Article 2Article 6(1)
Article 3(1), (2) and (3)Article 2(1), (2) and (3)
Article 3(4)
Article 2(4)
Article 4, introductory wordingArticle 3, introductory wording
Article 4, points (1) to (5)Article 3, points (1) to (5)
Article 4, point (6)
Article 4, point (7)Article 3, point (6)
Article 4, point (8)Article 3, point (7)
Article 3, point (8)
Article 4, points (9) to (11)Article 3, points (9) to (11)
Article 3, points (12) and (13)
Article 36(1), second subparagraphArticle 3, point (14)
Article 3, points (15) and (16)
Article 5(1) and (2)Article 4(1) and (2)
Article 5(3), introductory wordingArticle 4(3), introductory wording
Article 5(3)(a) to (e)Article 4(3)(a) to (e)
Article 5(3)(f) and (g)
Article 5(4), (5) and (6)Article 4(4), (5) and (6)
Article 6Article 5
Article 7(1) to (3)Article 6(2) to (4)
Article 7(4), first subparagraphArticle 6(5)
Article 7(4), second subparagraphArticle 6(6)
Article 7(4), third subparagraphArticle 6(9), first subparagraph
Article 7(5)
Article 6(7)
Article 6(8)
Article 6(9), second subparagraph
Article 6(10)
Article 8Article 7
Article 9Article 8, first and second subparagraph
Article 8, third subparagraph
Articles 10 to 12Articles 9 to 11
Article 13(1)Article 12(1)
Article 13(2)
Article 12(2) and (3)
Article 13(3)Article 12(4)
Article 14(1), (2) and (3)Article 13(1), (2) and (3)
Article 14(4)
Article 14(5)Article 13(4)
Articles 15 and 16Articles 14 and 15
Article 17(1), introductory wordingArticle 16(1), introductory wording
Article 17(1)(a), introductory wordingArticle 16(1)(a), introductory wording
Article 17(1)(a)(i) to (iv)Article 16(1)(a)(i) to (iv)
Article 16(1)(a)(v)
Article 17(1)(b)Article 16(1)(b)
Article 16(2) and (3)
Article 17(2)Article 16(4)
Article 17(3)Article 16(5)
Article 18(1)Article 17(1)
Article 17(2)
Article 18(2)Article 17(3)
Article 18(3), first sentenceArticle 17(4)
Article 18(4)Article 17(5)
Article 18(3), second sentenceArticle 17(6)
Article 19Article 18
Article 20(1)Article 19(1)
Article 20(2)Article 19(2)(a) and (b)
Article 19(2)(c)
Article 21(1) to (4)Article 20(1) to (4)
Article 21(5)Article 21(1)
Article 21(6)Article 20(5)
Article 21(7)Article 20(6)
Article 21(8)Article 20(7), first sentence
Article 20(7), second sentence
Article 21(2) to (5)
Article 22Article 22(1) and (2)
Article 22(3)
Article 23, first paragraph, introductory wordingArticle 23(1), introductory wording
Article 23, first paragraph, point 1Article 23(1)(a)
Article 23, first paragraph, point 2Article 23(1)(b)
Article 23, first paragraph, point 3Article 23(1)(c)
Article 23, second paragraphArticle 23(2)
Article 24Article 24
Article 25(1)Article 25(1)
Article 25(2)
Article 25(2)Article 25(3), first subparagraph
Article 25(3)Article 25(3), second subparagraph
Article 26(1) and (2)Article 26(1) and (2)
Article 26(3)
Article 26(4) and (5)Article 26(3) and (4)
Article 26(5)
Article 27Article 27
Article 28(1)Article 28(1)
Article 28(2), first and second subparagraphArticle 28(2) and (3)
Article 28(4)
Article 28(2), third subparagraphArticle 28(5)
Article 29Article 29
Article 30Article 30
Article 31Article 31
Article 32Article 32
Article 33(1)Article 33(1) and (2)
Article 33(3) and (4)
Article 33(2)Article 33(5)
Article 33(3) and (4)
Article 34(1) and (2)
Article 33(5)Article 34(3)
Article 33(6)Article 37(4)
Article 34(1)Article 35(1)
Article 34(2)(a), (b) and (c)Article 35(2)(a), (b) and (c)
Article 34(2), second subparagraph
Article 35(3) to (8)
Articles 36 to 41
Article 35Article 42
Article 43
Article 36(1), first subparagraphArticle 44(1)
Article 36(1), second subparagraphArticle 3, point (14)
Article 36(2) to (6)Article 44(2) to (6)
Article 37(1), first subparagraphArticle 45(1) first subparagraph
Article 45(1), second subparagraph
Article 45(2)
Article 37(1), second subparagraphArticle 45(3), first subparagraph
Article 37(1), third subparagraphArticle 45(3), second subparagraph
Article 37(2)
Article 38Article 46(1) to (4)
Article 46(3), first subparagraph, second sentence
Article 46(5)
Article 39Article 47
Article 40Article 48
Article 41Article 49
Article 42Article 50
Article 51
Article 43Article 52
Article 44
Articles 53 and 54
Articles 45 and 46
Article 47Article 56
Article 48Article 55
Article 49Article 57
Article 50Article 58
Annex I
Annex II

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