art_15__para_2__text_2

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union

The conditions for the guarantee referred to in point (a) of the first subparagraph shall be set by the competent authorities of the Member State in which the tax warehouse is authorised.

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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.