Council Directive 2008/118/EC of 16 December 2008 concerning the general… · Lexiara

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC

directive · European Union · 32008L0118

271 provisions in 624 nodes · 40 provisions hand work to national law

Defined terms · All instruments · EU law · VAT · accounting · basis of tax assessment · consumption · delivery · direct tax · document

CHAPTER I GENERAL PROVISIONS

CHAPTER II CHARGEABILITY, REIMBURSEMENT, EXEMPTION

SECTION 1 Time and place of chargeability

SECTION 2 Reimbursement and remission

SECTION 3 Exemptions

CHAPTER III PRODUCTION, PROCESSING AND HOLDING

CHAPTER IV MOVEMENT OF EXCISE GOODS UNDER SUSPENSION OF EXCISE DUTY

SECTION 1 General provisions

SECTION 2 Procedure to be followed on a movement of excise goods under suspension of excise duty

SECTION 3 Simplified procedures

CHAPTER V MOVEMENT AND TAXATION OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION

SECTION 1 Acquisition by private individuals

SECTION 2 Holding in another Member State

SECTION 3 Distance selling

SECTION 4 Destruction and losses

SECTION 5 Irregularities during the movement of excise goods

CHAPTER VI MISCELLANEOUS

SECTION 1 Marking

SECTION 2 Small wine producers

SECTION 3 Stores for boats and aircraft

SECTION 4 Special arrangements

CHAPTER VII COMMITTEE ON EXCISE DUTY

CHAPTER VIII TRANSITIONAL AND FINAL PROVISIONS