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  2. Legislation (EU)
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  4. 1992
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  1. Council Directive 92/108/EEC of 14 December 1992 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC
  2. Article 2
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Version status: Entered into force | Document consolidation status: No known changes
Version date: 20 January 1993 - onwards
  Version 2 of 2    

Article 2

Directive 92/81/EEC is amended as follows:

1. In Article 2(1):

- subparagraph (b) shall read as follows:

'(b) products falling within CN codes 2707 10, 2707 20, 2707 30, 2707 50, 2707 91 00, 2707 99 11 and 2707 99 19',

- subparagraph (g) shall be deleted.

2. Article 8(8) shall be replaced by the following:

'8. Member States shall be free to give effect to exemptions or reductions in the rate of excise mentioned in this Article by refunding the excise duty paid.'

Comparing proposed amendment...
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