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          

Core Citations

REPEALED in

• 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

IMPLEMENTED in

• REAL DECRETO 258/1993, de 19 de Febrero, por el que se aprueba el Reglamento provisional de los Impuestos especiales de Fabricacion.
• REAL DECRETO 398/1996, de 1 de Marzo, por el que se modifica el Real decreto 1485/1987, de 4 de Diciembre, que fija especificaciones de Gasoleos en concordancia con las de la Ue y Se especifican las Gasolinas sin plomo.
• Ley de Impuestos Especiales (Ley 38/1992, de 28 de diciembre)

This document cites

• Council Directive 91/191/EEC of 27 March 1991 amending Directive 69/169/EEC on tax-paid allowances in intra- Community travel and as regards a derogation granted to the Kingdom of Denmark and to Ireland relating to the rules governing travellers' allowances on imports
• Council Directive 79/1070/EEC of 6 December 1979 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation
• Council Directive of 23 November 1989 amending Directive 83/183/EEC on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (89/604/EEC)
• 90/640/EEC: Council Decision of 3 December 1990 authorizing the Federal Republic of Germany to grant an exemption from Articles 14 and 15 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes for Soviet armed forces stationed on the territory of the Federal Republic of Germany
• Council Directive 88/663/EEC of 21 December 1988 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community



See all quotations

• Council Directive 85/347/EEC of 8 July 1985 amending Directive 68/297/EEC on the standardization of provisions regarding the duty-free admission of fuel contained in the fuel tanks of commercial motor vehicles
• 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 of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (83/183/EEC)
• Council Directive of 28 May 1969 on the harmonisation of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel (69/169/EEC)
• Council Directive 68/297/EEC of 19 July 1968 on the standardisation of provisions regarding the duty-free admission of fuel contained in the fuel tanks of commercial motor vehicles
• Council Directive 74/651/EEC of 19 December 1974 on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community
• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
• Commission Regulation (EEC) No 986/89 of 10 April 1989 on the accompanying documents for carriage of wine products and the relevant records to be kept
• Treaty establishing the European Community