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

The Member States shall take the necessary measures to ensure that transactions originating in or intended for: the Principality of Monaco are treated as transactions originating in or intended for the French Republic, Jungholz and Mittelberg (Kleines Walsertal) are treated as transactions originating in or intended for the Federal Republic of Germany, the Isle of Man are treated as transactions originating in or intended for the United Kingdom of Great Britain and Northern Ireland, San Marino are treated as transactions originating in or intended for the Italian Republic.

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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.