General Arrangements for Excise Duty Directive

Proposal for a COUNCIL DIRECTIVE concerning the general arrangements for excise duty

Stage: In force
Transposition deadline: 1 Jan 2010
Procedure: Directive
Last activity: 16 Dec 2008

3 acts

Delegated and implementing acts beneath it

By status: 3 published.

Act	Kind	Status
Commission Implementing Regulation (EU) 2022/829	Implementing · Regulation	Published
Commission Implementing Regulation (EU) 2021/2264	Implementing · Regulation	Published
Commission Implementing Regulation (EU) 2021/2265	Implementing · Regulation	Published

Titles link to EUR-Lex where the act has been published.

Summary

Generated

This Council Directive harmonizes general rules for excise duty on alcohol, tobacco, and energy products across the EU, replacing fragmented earlier legislation. It establishes common procedures for duty suspension, movement, and payment, affecting producers, distributors, and tax authorities. The Directive entered into force in 2008 and is now fully applicable across Member States.

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Sources: EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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