European Commission and Directorate-General for Taxation and Customs Union 21 April 2017, COMMISSION STAFF WORKING DOCUMENT On the REFIT evaluation of Directive 2008/118/EC and on the implementation of the Directive Accompanying the document Report from the Commission to the Council and the European Parliament on the implementation and evaluation of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty

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