Council of the European Union 16 December 2008, Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC

Also known as

Council Directive 2008/118/EC establishes general arrangements for excise duty applicable to energy products, alcohol, and manufactured tobacco within the European Community, aiming to harmonize the taxation of these goods to ensure the proper functioning of the internal market. Key provisions include the conditions for chargeability, monitoring of excise goods, and the establishment of a computerized system for tracking movements under duty suspension. Member States are required to implement this Directive by adopting necessary laws and regulations by January 1, 2010, with full compliance effective from April 1, 2010.AI

European Union · · · Cited by 6,985 · 16-12-2008

CHAPTER I. GENERAL PROVISIONS
Article 1.
Article 2.
Article 3.
Article 4.
Article 5.
Article 6.
CHAPTER II. CHARGEABILITY, REIMBURSEMENT, EXEMPTION
SECTION 1. Time and place of chargeability
Article 7.
Article 8.
Article 9.
Article 10.
SECTION 2. Reimbursement and remission
Article 11.
SECTION 3. Exemptions
Article 12.
Article 13.
Article 14.
CHAPTER III. PRODUCTION, PROCESSING AND HOLDING
Article 15.
Article 16.
CHAPTER IV. MOVEMENT OF EXCISE GOODS UNDER SUSPENSION OF EXCISE DUTY
SECTION 1. General provisions
Article 17.
Article 18.
Article 19.
Article 20.
SECTION 2. Procedure to be followed on a movement of excise goods under suspension of excise duty
Article 21.
Article 22.
Article 23.
Article 24.
Article 25.
Article 26.
Article 27.
Article 28.
Article 29.
SECTION 3. Simplified procedures
Article 30.
Article 31.
CHAPTER V. MOVEMENT AND TAXATION OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION
SECTION 1. Acquisition by private individuals
Article 32.
SECTION 2. Holding in another Member State
Article 33.
Article 34.
Article 35.
SECTION 3. Distance selling
Article 36.
SECTION 4. Destruction and losses
Article 37.
SECTION 5. Irregularities during the movement of excise goods
Article 38.
CHAPTER VI. MISCELLANEOUS
SECTION 1. Marking
Article 39.
SECTION 2. Small wine producers
Article 40.
SECTION 3. Stores for boats and aircraft
Article 41.
SECTION 4. Special arrangements
Article 42.
CHAPTER VII. COMMITTEE ON EXCISE DUTY
Article 43.
Article 44.
CHAPTER VIII. TRANSITIONAL AND FINAL PROVISIONS
Article 45.
Article 46.
Article 47.
Article 48.
Article 49.
Article 50.

14.1.2009

Official Journal of the European Union

L 9/12

COUNCIL DIRECTIVE 2008/118/EC

of 16 December 2008

concerning the general arrangements for excise duty and repealing Directive 92/12/EEC

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,

Having regard to the proposal from the

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