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
Basic information
Dates Date of document:
  • December 22, 1994
Date of publication:
  • December 31, 1994
Date of effect:
  • January 20, 1995
    • Entry into force - Date pub. + 20 See 192E191 2
Date of transposition:
  • July 1, 1995
    • At the latest See Art 4
Date of end of validity:
Modified by
Modifies
Modifies:
Affected by case
Legal basis
  • TREATY ESTABLISHING THE EUROPEAN COMMUNITY TITLE V : COMMON RULES ON COMPETITION TAXATION AND APPROXIMATION OF LAWS CHAPITRE 2 : TAX PROVISIONS ARTICLE 99
EuroVoc Vocabulary
  • Administrative cooperation
  • Internal market - Principles
  • Excise duty
  • Tax harmonisation
  • Mineral oil
  • Administrative check
  • Transport document
  • Excise duties
  • Approximation of laws
  • Taxation