(i)
where the fuel passes through a tax warehouse as defined in Article 3, point (11), of Council Directive (EU) 2020/262 ( 6 ), the authorised warehousekeeper as defined in Article 3, point (1), of that Directive, liable to pay the excise duty which has become chargeable pursuant to Article 7 of that Directive;
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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2024-03-01; changes after this date are not shown.