icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EECRecitalsChapter I General provisions (arts. 1-6) Article 1Article 2Article 3Article 4Article 5Article 6Chapter II Chargeability, reimbursement, exemption (arts. 7-14)Section 1 Time and place of chargeability (arts. 7-10)Article 7Article 8Article 9Article 10Section 2 Reimbursement and remission (art. 11)Article 11Section 3 Exemptions (arts. 12-14)Article 12Article 13Article 14Chapter III Production, processing and holding (arts. 15-16)Article 15Article 16Chapter IV Movement of excise goods under suspension of excise duty (arts. 17-31)Section 1 General provisions (arts. 17-20)Article 17Article 18Article 19Article 20Section 2 Procedure to be followed on a movement of excise goods under suspension of excise duty (arts. 21-29)Article 21Article 22Article 23Article 24Article 25Article 26Article 27Article 28Article 29Section 3 Simplified procedures (arts. 30-31)Article 30Article 31Chapter V Movement and taxation of excise goods after release for consumption (arts. 32-38)Section 1 Acquisition by private individuals (art. 32)Article 32Section 2 Holding in another Member State (arts. 33-35)Article 33Article 34Article 35Section 3 Distance selling (art. 36)Article 36Section 4 Destruction and losses (art. 37)Article 37Section 5 Irregularities during the movement of excise goods (art. 38)Article 38Chapter VI Miscellaneous (arts. 39-42)Section 1 Marking (art. 39)Article 39Section 2 Small wine producers (art. 40)Article 40Section 3 Stores for boats and aircraft (art. 41)Article 41Section 4 Special arrangements (art. 42)Article 42Chapter VII Committee on excise duty (arts. 43-44)Article 43Article 44Chapter VIII Transitional and final provisions (arts. 45-50)Article 45Article 46Article 47Article 48Article 49Article 50Done at
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 11th December 2024
Original PDF
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 13 February 2023 - onwards
Version 3 of 3

Article 25

Repealed from 13 February 2023

[deleted]

PreviousNext