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
Each Member State shall lay down its own rules and conditions under which the losses referred to in paragraph 1 are determined.
← art_37__para_1__text_3 · All articles · art_37__para_2__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.