|
|
96. Interpretation (Part 2). |
|
|
97. Excisable products (Part 2). |
|
|
98. Importation from outside territory of European Union |
|
|
98A. Release for consumption. |
|
|
98B. Chargeability of excisable products released for consumption |
|
|
⚠ 99. Liability of persons. |
|
|
99A. Assessment of excise duty payable. |
|
|
99AA. Estimation of excise duty due. |
|
|
99AB. Time limits. |
|
|
99B. Penalty for deliberately or carelessly making incorrect returns, etc. |
|
|
99C. Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc. |
|
|
100. Duties to apply to excisable products released for consumption in another Member State. |
|
|
101. All excisable products are liable for all liabilities, penalties and forfeitures of a warehousekeeper. |
|
|
102. Treatment of excisable products released for consumption. |
|
|
103. Payment. |
|
|
104. Reliefs. |
|
|
105. Repayments. |
|
|
105A. Underpayments. |
|
|
105B. Repayment of overpaid duty. |
|
|
105BA. Unjust enrichment. |
|
|
105C. Period for repayment claims. |
|
|
105D. Interest on repayment of duty. |
|
|
106. Remission of losses. |
|
|
107. General mutual assistance. |
|
|
108. Mutual assistance for the recovery of claims. |
|
|
108A. Warehousing. |
|
|
109. Authorisation of warehouse-keepers and approval of tax warehouses. |
|
|
109A. Authorisation of registered consignors. |
