What Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) requires
This Directive lays down the general arrangements for excise duty levied on the consumption of energy products, alcohol and tobacco (Article 1). It defines the taxable event as the production or importation of excise goods, with duty becoming chargeable at release for consumption (Article 6), identifies the persons liable to pay (Article 7), and governs the holding and movement of excise goods under duty suspension between authorised warehouse keepers and registered consignees, with irregularities during movement triggering chargeability in the Member State where they occurred (Article 9).
Pillar: Tax & Transfer Pricing · Authority: Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020L0262
SHA-256 integrity: 008f9c6b7dfd8200122bc94950e05792542c8760eb01195f26e379f51952b521
Primary Citations — 5 traced to source
- Council Directive (EU) 2020/262, Article 1 - General arrangements for excise duty on energy, alcohol and tobacco
- Council Directive (EU) 2020/262, Article 6 - Taxable event, time and place of chargeability
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