(b)

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

Paragraph 5 shall be replaced by the following in respect of Denmark, Greece, the United Kingdom and Portugal: Skatteministeren or an authorized representative; The Commissioners of Customs and Excise or an authorized representative for information required concerning value added tax and excise duty, The Commissioners of Irland Revenue or an authorized representative for all other information; O Ministro das Finanças or an authorized representative.'

← - · All articles · art_30__para_2__continuation__2 →

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