lexiara

art_1__para_2__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 levy other indirect taxes on excise goods for specific purposes, provided that those taxes comply with the Union tax rules applicable to excise duty or value added tax as far as determination of the tax base, calculation of the tax, chargeability and monitoring of the tax are concerned, but not including the provisions on exemptions.

National law under this provision

2 national measures recorded under this provision, in 1 form — sign in to view the analysis.

· All articles ·

Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.