art_32__para_2__point_b__text_1
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
the place where the excise goods are located or, if appropriate, the mode of transport used;
← (b) · All articles · (c) →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.