rec_40

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

(40) Where excise goods are acquired by private individuals for their own use, and transported from the territory of one Member State to the territory of another Member State by them, excise duty should be paid in the Member State in which the excise goods are acquired, in accordance with the principle governing the internal market.

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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.