(iv)
if points (i), (ii) and (iii) are not applicable, or if several persons are jointly and severally liable for payment of the same excise duty, any other person designated by a Member State;
← (iii) · All articles · (af) →
Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2024-03-01; changes after this date are not shown.