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Council Directive (EU) 2020/262Show full title
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)
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- Revised 27/02/20200.48 MB
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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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