rec_12

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

(12) Arrangements for the collection and reimbursement of duty have an impact on the proper functioning of the internal market and should therefore follow non‐discriminatory criteria.

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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.