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Council Directive (EU) 2020/262Dangos y teitl llawn
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
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- Cyfarwyddebau yn deillio o’r UE
- 2020 No. 262
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Changes over time for: Council Directive (EU) 2020/262 (Annexes only)
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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.
ANNEX IU.K.
PART A U.K. REPEALED DIRECTIVE WITH LIST OF THE SUCCESSIVE AMENDMENTS THERETO
(referred to in Article 56)
| Council Directive 2008/118/EC | (OJ L 9, 14.1.2009, p. 12) |
| Council Directive 2010/12/EU | (OJ L 50, 27.2.2010, p. 1) |
| Treaty of Accession of Croatia | (OJ L 112, 24.4.2012, p. 10) |
| Council Directive 2013/61/EU | (OJ L 353, 28.12.2013, p. 5) |
| Council Directive (EU) 2019/2235 | (OJ L 336, 30.12.2019, p. 10) |
PART B U.K. TIME-LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATE OF APPLICATION
(referred to in Article 56)
| Directive | Time-limit for transposition | Date of application |
|---|---|---|
| 2008/118/EC | 1 January 2010 | 1 April 2010 |
| 2010/12/EU | 1 January 2011 | |
| 2013/61/EU | 1 January 2014 | |
| (EU) 2019/2235 | 30 June 2022 | 1 July 2022 |
ANNEX IIU.K. CORRELATION TABLE
| Directive 2008/118/EC | This Directive |
|---|---|
| Article 1 | Article 1 |
| Article 2 | Article 6(1) |
| Article 3(1), (2) and (3) | Article 2(1), (2) and (3) |
| Article 3(4) | – |
| – | Article 2(4) |
| Article 4, introductory wording | Article 3, introductory wording |
| Article 4, points (1) to (5) | Article 3, points (1) to (5) |
| Article 4, point (6) | – |
| Article 4, point (7) | Article 3, point (6) |
| Article 4, point (8) | Article 3, point (7) |
| – | Article 3, point (8) |
| Article 4, points (9) to (11) | Article 3, points (9) to (11) |
| – | Article 3, points (12) and (13) |
| Article 36(1), second subparagraph | Article 3, point (14) |
| – | Article 3, points (15) and (16) |
| Article 5(1) and (2) | Article 4(1) and (2) |
| Article 5(3), introductory wording | Article 4(3), introductory wording |
| Article 5(3)(a) to (e) | Article 4(3)(a) to (e) |
| Article 5(3)(f) and (g) | – |
| Article 5(4), (5) and (6) | Article 4(4), (5) and (6) |
| Article 6 | Article 5 |
| Article 7(1) to (3) | Article 6(2) to (4) |
| Article 7(4), first subparagraph | Article 6(5) |
| Article 7(4), second subparagraph | Article 6(6) |
| Article 7(4), third subparagraph | Article 6(9), first subparagraph |
| Article 7(5) | – |
| – | Article 6(7) |
| – | Article 6(8) |
| – | Article 6(9), second subparagraph |
| – | Article 6(10) |
| Article 8 | Article 7 |
| Article 9 | Article 8, first and second subparagraph |
| – | Article 8, third subparagraph |
| Articles 10 to 12 | Articles 9 to 11 |
| Article 13(1) | Article 12(1) |
| Article 13(2) | – |
| – | Article 12(2) and (3) |
| Article 13(3) | Article 12(4) |
| Article 14(1), (2) and (3) | Article 13(1), (2) and (3) |
| Article 14(4) | – |
| Article 14(5) | Article 13(4) |
| Articles 15 and 16 | Articles 14 and 15 |
| Article 17(1), introductory wording | Article 16(1), introductory wording |
| Article 17(1)(a), introductory wording | Article 16(1)(a), introductory wording |
| Article 17(1)(a)(i) to (iv) | Article 16(1)(a)(i) to (iv) |
| – | Article 16(1)(a)(v) |
| Article 17(1)(b) | Article 16(1)(b) |
| – | Article 16(2) and (3) |
| Article 17(2) | Article 16(4) |
| Article 17(3) | Article 16(5) |
| Article 18(1) | Article 17(1) |
| – | Article 17(2) |
| Article 18(2) | Article 17(3) |
| Article 18(3), first sentence | Article 17(4) |
| Article 18(4) | Article 17(5) |
| Article 18(3), second sentence | Article 17(6) |
| Article 19 | Article 18 |
| Article 20(1) | Article 19(1) |
| Article 20(2) | Article 19(2)(a) and (b) |
| – | Article 19(2)(c) |
| Article 21(1) to (4) | Article 20(1) to (4) |
| Article 21(5) | Article 21(1) |
| Article 21(6) | Article 20(5) |
| Article 21(7) | Article 20(6) |
| Article 21(8) | Article 20(7), first sentence |
| – | Article 20(7), second sentence |
| – | Article 21(2) to (5) |
| Article 22 | Article 22(1) and (2) |
| – | Article 22(3) |
| Article 23, first paragraph, introductory wording | Article 23(1), introductory wording |
| Article 23, first paragraph, point 1 | Article 23(1)(a) |
| Article 23, first paragraph, point 2 | Article 23(1)(b) |
| Article 23, first paragraph, point 3 | Article 23(1)(c) |
| Article 23, second paragraph | Article 23(2) |
| Article 24 | Article 24 |
| Article 25(1) | Article 25(1) |
| – | Article 25(2) |
| Article 25(2) | Article 25(3), first subparagraph |
| Article 25(3) | Article 25(3), second subparagraph |
| Article 26(1) and (2) | Article 26(1) and (2) |
| Article 26(3) | – |
| Article 26(4) and (5) | Article 26(3) and (4) |
| – | Article 26(5) |
| Article 27 | Article 27 |
| Article 28(1) | Article 28(1) |
| Article 28(2), first and second subparagraph | Article 28(2) and (3) |
| – | Article 28(4) |
| Article 28(2), third subparagraph | Article 28(5) |
| Article 29 | Article 29 |
| Article 30 | Article 30 |
| Article 31 | Article 31 |
| Article 32 | Article 32 |
| Article 33(1) | Article 33(1) and (2) |
| – | Article 33(3) and (4) |
| Article 33(2) | Article 33(5) |
| Article 33(3) and (4) | – |
| – | Article 34(1) and (2) |
| Article 33(5) | Article 34(3) |
| Article 33(6) | Article 37(4) |
| Article 34(1) | Article 35(1) |
| Article 34(2)(a), (b) and (c) | Article 35(2)(a), (b) and (c) |
| Article 34(2), second subparagraph | – |
| – | Article 35(3) to (8) |
| – | Articles 36 to 41 |
| Article 35 | Article 42 |
| – | Article 43 |
| Article 36(1), first subparagraph | Article 44(1) |
| Article 36(1), second subparagraph | Article 3, point (14) |
| Article 36(2) to (6) | Article 44(2) to (6) |
| Article 37(1), first subparagraph | Article 45(1) first subparagraph |
| – | Article 45(1), second subparagraph |
| – | Article 45(2) |
| Article 37(1), second subparagraph | Article 45(3), first subparagraph |
| Article 37(1), third subparagraph | Article 45(3), second subparagraph |
| Article 37(2) | – |
| Article 38 | Article 46(1) to (4) |
| – | Article 46(3), first subparagraph, second sentence |
| – | Article 46(5) |
| Article 39 | Article 47 |
| Article 40 | Article 48 |
| Article 41 | Article 49 |
| Article 42 | Article 50 |
| – | Article 51 |
| Article 43 | Article 52 |
| Article 44 | – |
| – | Articles 53 and 54 |
| Articles 45 and 46 | – |
| Article 47 | Article 56 |
| Article 48 | Article 55 |
| Article 49 | Article 57 |
| Article 50 | Article 58 |
| – | Annex I |
| – | Annex II |
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