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)

Article 55U.K.Transposition

1.Member States shall adopt and publish, by 31 December 2021, the laws, regulations and administrative provisions necessary to comply with Articles 2, 3, 6, 12, 16, 17, Articles 19 to 22, Articles 25 to 29, Articles 33 to 46, and Articles 54 and 55 and Article 57. They shall immediately communicate the text of those measures to the Commission.

Subject to Article 54, they shall apply those measures as from 13 February 2023.

When Member States adopt those measures, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. They shall also include a statement that references in existing laws, regulations and administrative provisions to the Directive repealed by this Directive shall be construed as references to this Directive. Member States shall determine how such reference is to be made and how that statement is to be formulated.

2.Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.