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Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC · European Union
This Directive lays down general arrangements in relation to excise duty which is levied directly or indirectly on the consumption of the following goods (hereinafter ‘excise goods’): energy products and electricity covered by Directive 2003/96/EC; alcohol and alcoholic beverages covered by Directives 92/83/EEC and 92/84/EEC; manufactured tobacco covered by Directives 95/59/EC, 92/79/EEC and 92/80/EEC.
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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.