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Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
This Directive lays down general arrangements for excise duty which is levied directly or indirectly on the consumption of the following goods (‘excise goods’): energy products and electricity covered by Directive 2003/96/EC; alcohol and alcoholic beverages covered by Directives 92/83/EEC and 92/84/EEC; manufactured tobacco covered by Directive 2011/64/EU.
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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.