Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)

Article 22Article 22(1) and (2)–Article 22(3)Article 23, first paragraph, introductory wordingArticle 23(1), introductory wordingArticle 23, first paragraph, point 1Article 23(1)(a)Article 23, first paragraph, point 2Article 23(1)(b)Article 23, first paragraph, point 3Article 23(1)(c)Article 23, second paragraphArticle 23(2)Article 24Article 24Article 25(1)Article 25(1)–Article 25(2)Article 25(2)Article 25(3), first subparagraphArticle 25(3)Article 25(3), second subparagraphArticle 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 27Article 27Article 28(1)Article 28(1)Article 28(2), first and second subparagraphArticle 28(2) and (3)–Article 28(4)Article 28(2), third subparagraphArticle 28(5)Article 29Article 29Article 30Article 30Article 31Article 31Article 32Article 32Article 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 41Article 35Article 42–Article 43Article 36(1), first subparagraphArticle 44(1)Article 36(1), second subparagraphArticle 3, point (14)Article 36(2) to (6)Article 44(2) to (6)Article 37(1), first subparagraphArticle 45(1) first subparagraph–Article 45(1), second subparagraph–Article 45(2)Article 37(1), second subparagraphArticle 45(3), first subparagraphArticle 37(1), third subparagraphArticle 45(3), second subparagraphArticle 37(2)–Article 38Article 46(1) to (4)–Article 46(3), first subparagraph, second sentence–Article 46(5)Article 39Article 47Article 40Article 48Article 41Article 49Article 42Article 50–Article 51Article 43Article 52Article 44––Articles 53 and 54Articles 45 and 46–Article 47Article 56Article 48Article 55Article 49Article 57Article 50Article 58–Annex I–Annex II