- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (24/12/2004)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (repealed)
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3
EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
Article 1.(1) This Directive lays down the arrangements for products subject...
Article 2.(1) This Directive and the Directives listed in Article 1...
Article 3.(1) This Directive shall apply at Community level to the...
Article 4.For the purpose of this Directive, the following definitions shall...
Article 5.(1) The products referred to in Article 3 (1) shall...
Article 6.(1) Excise duty shall become chargeable at the time of...
Article 7.(1) In the event of products subject to excise duty...
Article 8.As regards products acquired by private individuals for their own...
Article 9.(1) Without prejudice to Articles 6, 7 and 8, excise...
Article 10.(1) Products subject to excise duty purchased by persons who...
TITLE II Production, processing and holding
Article 11.(1) Each Member State shall determine its rules concerning the...
Article 12.The opening and operation of tax warehouses shall be subject...
Article 13.An authorized warehousekeeper shall be required to: provide a guarantee,...
Article 14.(1) Authorized warehousekeepers shall be exempt from duty in respect...
Article 15.(1) Without prejudice to Articles 5 (2), 16, 19 (4)...
Article 16.(1) Notwithstanding Article 15 (1), the consignee may be a...
Article 17.A tax representative may be appointed by the authorized warehousekeeper...
Article 18.(1) Notwithstanding the possible use of computerized procedures, all products...
Article 19.(1) The tax authorities of the Member States shall be...
Article 20.(1) Where an irregularity or offence has been committed in...
Article 21.(1) Without prejudice to Article 6 (1), Member States may...
Article 26.(1) Without prejudice to Article 8, until 31 December 2003...
Article 26a.Products subject to excise duty that are under a suspension...
Article 27.Before 1 January 1997 the Council, acting unanimously on the...
Article 28.The following provisions shall apply for the period ending on...
Article 29.(1) Member States may exempt small wine producers from the...
Article 30.Directive 77/799/EEC is amended as follows: The title shall be...
Article 30a.Directive 76/308/EEC is amended as follows: The title shall be...
Article 31.(1) Member States shall bring into force the laws, regulations...
Article 32.This Directive is addressed to the Member States.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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