Legislation concerning the excise duty

The Official Journal of the European Union published the:

– Council Regulation (EU) 2020/261 of 19 December 2019 amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers;

– Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast);

– Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (recast) .

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