Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
Basic information
Dates Date of document:
  • December 19, 2019
Date of publication:
  • February 27, 2020
Date of effect:
  • March 18, 2020
    • Entry into force - Date pub. +20 See Art 57
  • February 13, 2023
    • Application - Partial application See Art 57
Date of transposition:
  • December 31, 2021
    • Adoption See Art 55.1
  • February 13, 2023
    • Application See Art 55.1
Deadline:
  • 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:
Modified by:
Completed by:
All documents based on this document:
Modifies
Repeal:
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