art_39__text_3

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union

As soon as availability of the computerised system is restored in the Member State of destination or the procedures referred to in Article 38(2) have been carried out, the certified consignee shall submit a report of receipt in accordance with Article 37(1). Article 37(2) and (3) shall apply mutatis mutandis.

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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.