art_44__para_4__point_b__text_1
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
pay the excise duty at the office referred to in point (a) after the excise goods have been delivered;
← (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.