art_45__para_3__text_2
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
Where the total destruction or irretrievable loss, total or partial, of the excise goods is established, the guarantee lodged in accordance with point (a) of Article 35(2) or point (a) of Article 44(4) shall be released, fully or partially, as appropriate, upon the production of satisfactory proof.
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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.