2. — Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for…

2.

Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products · European Union

Any Member State which requires the use of tax marking or national identification marks as set out in paragraph 1 shall be required to make them available to authorized warehousekeepers of the other Member States. However, each Member State may require that fiscal marks be made available to a tax representative authorized by the tax authority of that Member State. Member States shall ensure that the procedure concerning these markings does not create obstacles to the free movement of products subject to excise duty.

National law under this provision

2 national measures recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.