Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
- In force
- CELEX number: 32020L0262
- Official Journal: JOL_2020_058_R_0002
- Form: Directive
- Procedure number: 2018/0176(CNS), 2018/0176/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- ga
- hr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - December 19, 2019
- February 27, 2020
- March 18, 2020
- Entry into force - Date pub. +20 See Art 57
- February 13, 2023
- Application - Partial application See Art 57
- December 31, 2021
- Adoption See Art 55.1
- February 13, 2023
- Application See Art 55.1
- December 31, 2023
- See Art 54
- February 13, 2024
- See Art 54
- February 12, 2026
- At the latest See Art 53
- February 12, 2031
- See Art 53
Modified by
Corrected by:
- December 4, 2020 - 32020L0262R(02)
- July 27, 2023 - 32020L0262R(09)
Modified by:
All documents based on this document:
- Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods
- Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate
- Commission Implementing Regulation (EU) 2023/2707 of 5 December 2023 amending Implementing Regulation (EU) 2022/1637 as regards the rules and procedures concerning excise goods being exported under suspension of excise duty and the use of fallback documents
- Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty
Modifies
Repeal:
- Council Directive 2010/12/EU of 16 February 2010 amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC on the structure and rates of excise duty applied on manufactured tobacco and Directive 2008/118/EC
- Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
Affected by case
Legal basis
- Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS CHAPTER 2 - TAX PROVISIONS Article 113 (ex Article 93 TEC)
EuroVoc Vocabulary
- Import (EU)
- Approximation of laws
- Taxation
- Excise duties
- Tax system
- Electrical energy
- Free movement of goods
- Excise
- Internal market - Principles
- Tobacco
- Energy-generating product
- Suspension of customs duties
- Excise duty
- Tax harmonisation
- Alcoholic beverage