art_16__para_1__point_b__text_1
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
from the place of importation to any of the destinations referred to in point (a), where the goods are dispatched by a registered consignor.
← (b) · All articles · art_16__para_1__text_2 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.