art_16__para_3__text_1
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
Member States may provide that the evidence referred to in point (c) of paragraph 2 be indicated to the competent authorities only upon request.
National law under this provision
2 national measures recorded under this provision, in 1 form — sign in to view the analysis.
← 3. · All articles · 4. →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.