8.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
A Member State may lay down its own rules for the treatment of partial losses under duty suspension arrangement not covered by paragraph 7.
← art_6__para_7__text_1 · All articles · art_6__para_8__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.