2.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
No guarantee shall be required for movements of energy products by fixed pipeline, except under duly justified circumstances.
← art_17__para_1__text_1 · All articles · art_17__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.