2.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
Member States shall inform the Commission if they allow movements to be split in their territory and under what conditions. The Commission shall transmit this information to the other Member States.
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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.