# Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, Article 45

Extent: E+W+S+N.I.

1. By 1 April 2013, the Commission shall submit to the European Parliament and the Council a report on the implementation of the computerised system and, in particular, on the obligations referred to in Article 21(6) and on the procedures applicable should the system be unavailable.
2. By 1 April 2015, the Commission shall submit to the European Parliament and the Council a report on the implementation of this Directive.
3. The reports set out in paragraphs 1 and 2 shall be based in particular on the information provided by the Member States.

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Source: https://www.legislation.gov.uk/eudr/2008/118/article/45 (the official version)
Page: https://openlegislation.uk/eu-directive-2008-118/article-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.