1.
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 Commission shall, in accordance with the procedure referred to in Article 43(2), adopt measures to determine: the structure and content of the messages to be exchanged for the purposes of Articles 21 to 25 between the persons and competent authorities concerned with a movement of excise goods under a duty suspension arrangement; the rules and procedures relating to the exchanges of the messages referred to in point (a); the structure of the paper documents referred to in Articles 26 and 27.
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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.