European Commission 27 June 1997, Proposal for a Council Directive 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

«PMWKP COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 27.06.1997 COM(97) 326 final 97/0181 (CNS) Proposal for a COUNCIL DIRECTIVE 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 (presented by the Commission) - 1 - EXPLANATORY MEMORANDUM 1.