2.
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC · European Union
the splitting is carried out in the territory of a Member State which permits such a procedure;
← art_23__point_1__text_1 · All articles · art_23__point_2__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.