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

4.

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

In the cases referred to in Article 8b the Member State of departure must, at the vendor's request, reimburse the excise duty paid where the vendor has followed the procedures laid down in Article 10 (3). However, Member States may refuse this request for reimbursement where it does not satisfy the correctness criteria they lay down. Where the vendor is an authorized warehousekeeper, Member States may stipulate that the reimbursement procedure be simplified.

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.