Directiva 2008/118/CE del Consejo, de 16 de diciembre de 2008, relativa al régimen general de los impuestos especiales, y por la que se deroga la Directiva 92/12/CEE

Afectaciones

DEROGA

• Directiva 92/12/CEE del Consejo, de 25 de febrero de 1992, relativa al régimen general, tenencia, circulación y controles de los productos objeto de impuestos especiales          

SUPRIMIDA por

• Directiva (UE) 2019/475 del Consejo, de 18 de febrero de 2019, por la que se modifican las Directivas 2006/112/CE y 2008/118/CE en lo que respecta a la inclusión del municipio italiano de Campione d'Italia y las aguas italianas del Lago de Lugano en el territorio aduanero de la Unión y en el ámbito de aplicación territorial de la Directiva 2008/118/CE - Artículos : 5.3.f 5.3.g

MODIFICADA por

• Directiva (UE) 2019/2235 del Consejo de 16 de diciembre de 2019 por la que se modifican la Directiva 2006/112/CE, relativa al sistema común del impuesto sobre el valor añadido, y la Directiva 2008/118/CE, relativa al régimen general de los impuestos especiales, en lo que respecta al esfuerzo de defensa en el marco de la Unión

Documentos citados

• Council Directive 92/80/ EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes
• Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)
• Council Decision of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission Three statements in the Council minutes relating to this Decision are set out in OJ C 203 of 17 June, page 1. (1999/468/EC)
• Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
• Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products



Ver todas las citas

• 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
• Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes
• Commission Regulation (EC) No 884/2001 of 24 April 2001 laying down detailed rules of application concerning the documents accompanying the carriage of wine products and the records to be kept in the wine sector
• Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
• Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
• Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages
• Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
• Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco
• Treaty establishing the European Community