Council Directive 94/74/EC of 22 December 1994 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, Directive 92/81/EEC on the harmonization of the structures of excise duties on mineral oils and Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils
TREATY ESTABLISHING THE EUROPEAN COMMUNITY TITLE V : COMMON RULES ON COMPETITION TAXATION AND APPROXIMATION OF LAWS CHAPITRE 2 : TAX PROVISIONS ARTICLE 99