2.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
In case of lack of registration or certification of one or all persons involved in the movement, these persons shall also become liable to pay the excise duty.
← art_34__para_1__text_1 · All articles · art_34__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.