rec_55
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
(55) Account should be taken of the fact that, with regard to excise goods used as stores for boats and aircraft, no suitable common approach has yet been found.
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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.