S.L. 382.4 · General Arrangements For Excise Duty (S.L. 382.4)
S.L. 382.4 Art. 28Transitional provisions.
(1) In terms of Article 54 of Council Directive (EU)
2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast), the receipt of excisable goods under the formalities set out in Articles 33, 34 and 35 of Council Directive 2008/ 118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC shall only be allowed until 31st December 2023.
(2) The notification referred to in regulation 9(5) may only be made by means other than the computerised system until 13th February 2024.
Änderungsgeschichte
- Amended by L.N. 273 of 2023
Verweist auf
- S.L. 382.4 Art. 33
- S.L. 382.4 Art. 34
- S.L. 382.4 Art. 54